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查詢： 查詢結果：共有 330 筆符合條件的資料
| 序號 | 篇名 | 作者 | 日期 | 期刊 |
|---|---|---|---|---|
| 121 | 解析各類企業併購類型之租稅議題【月旦時論】 The Tax Impact of Different Types of Mergers and Acquisitions |
賴永發、林儀茹 | 2022/12 | 月旦財稅實務釋評 |
| 122 | 租賃住宅服務業排除適用囤房稅──以臺中市申報實務為例【月旦時論】 The Exclusion of the Multi-House Tax for Rental Housing Service Business: The Practice of Taichung City as an Example |
楊文瑞 | 2022/12 | 月旦財稅實務釋評 |
| 123 | 家族信託稅制之建構──以日本法為借鏡(一)【月旦時論】 The Construction of the Taxation on Family Trust: Lessons from Japanese Law |
邱怡凱 | 2022/11 | 月旦財稅實務釋評 |
| 124 | 德國所得稅法職業上工具支出必要費用之最新發展【月旦時論】 The Current Development on the Deduction of the Vocational Tool Expenses as Income-related Expenses in the German Income Tax Act |
許家豪 | 2022/11 | 月旦財稅實務釋評 |
| 125 | NFT相關稅務問題探討【月旦時論】 An Overview of Potential Tax Issues on NFT |
胡友貞 | 2022/11 | 月旦財稅實務釋評 |
| 126 | 稅捐規避立法與案例解析【月旦時論】 Tax Avoidance and the Taxpayer Rights Protection Act |
黃俊杰 | 2022/11 | 月旦財稅實務釋評 |
| 127 | 盈虧互抵之意義與界限──憲法法庭111年度憲判字第5號判決簡析【月旦時論】 The Meaning and Limit of Offset between Profits and Losses: Analysis of TCC Judgment 111-Hsien-Pan-5 |
蔡孟彥 | 2022/11 | 月旦財稅實務釋評 |
| 128 | 所得稅法第15條之1修正草案之建議(一)【月旦時論】 Proposal for a Draft Amendment to Article 15-1 of the Income Tax Act (I) |
蔡國勝 | 2022/11 | 月旦財稅實務釋評 |
| 129 | 企業併購下商譽攤銷的舉證責任分配【月旦時論】 Burden of Proof for the Tax Write-Off of the Goodwill of an Enterprise in Merger and Acquisition Transactions |
謝如蘭 | 2022/11 | 月旦財稅實務釋評 |
| 130 | 從稅法的刑事及行政責任論借名登記契約【月旦時論】 Study on Contracts of Borrowing Other's Name: From the Perspective of Tax Law's Criminal and Administrative Responsibilities |
吳俊志 | 2022/10 | 月旦財稅實務釋評 |
