查詢結果:共有 8 筆符合條件的資料
序號 | 篇名 | 作者 | 日期 | 期刊 |
---|---|---|---|---|
1 | 論稽徵機關之證明責任及職權調查主義【月旦時論】 A Study on Burden of Proof of The National Tax Collection Authorities and The Inquisitorial Investigation |
黃若清 | 2024/02 | 月旦財稅實務釋評 |
2 | 帳戶借名登記契約與遺產──最高法院111年度台上字第862號判決評析【學習式判解評析】 Time of Taxation to Stock from Technology Investment: Examining the Judgement of Supreme Court 111 Taishentzu 862 |
吳俊志 | 2023/02 | 月旦財稅實務釋評 |
3 | 娛樂稅之課徵──以相聲演出的戲劇為例,應適用相聲還是戲劇的稅率?【學習式判解評析】 The Imposition of Amusement Tax: Take Drama Performed with Cross Talk as an Example, Either Should the Tax Rate for Cross Talk or Drama Be Applied to |
周逸濱、魯忠翰 | 2023/01 | 月旦財稅實務釋評 |
4 | 房屋稅納稅義務人變更申請之舉證——最高行政法院108年度判字第336號判決及有關判解【學習式判解評析】 Burden of Proof in Application for Change of House Tax Taxpayer: The Judgment of the Supreme Administrative Court (108) Pan Tzu No. 336 and Related Interpretations |
李秉謙 | 2021/07 | 月旦財稅實務釋評 |
5 | 納稅者權利保護法規範下的稅務訴訟舉證責任【月旦時論】 The Burden of Proof in Tax Litigation under the Taxation Protection Law |
林文舟 | 2021/02 | 月旦財稅實務釋評 |
6 | 一人公司應課稅贈與之舉證責任 ──以最高行政法院109年度判字第638號判決為例【學習式判解評析】 Burden of Proof in Taxable Gift of One-Man Company: Taking the (109) Pan No. 638 Decision Rendered by the Supreme Administration Court as an Example |
周逸濱、魯忠翰 | 2021/02 | 月旦財稅實務釋評 |
7 | 租稅規避隱匿重要事實的判準——最高行政法院108年度判字第202號行政判決簡析【學習式判解評析】 The Line to Distinguish between Tax Avoidance and Tax Evasion |
黃士洲 | 2020/05 | 月旦財稅實務釋評 |
8 | 遺產中的呆帳與遺產稅核課——最高行政法院108年度判字第155號行政判決評析【爭點解析】 Bad Debt in the Estate and Estate Taxation: Comment on the Supreme Administrative Court Judgment No.155 in 2019 |
桂祥晟 | 2020/03 | 月旦財稅實務釋評 |