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查詢結果:共有 319 筆符合條件的資料


序號 篇名 作者 日期 期刊
91 協議合建方式實施都市更新所生之稅捐爭議──以「房地互易稅」為核心【月旦時論】
Disputes over Taxation of Using the Method of Joint Construction Agreement to Implement Urban Renewal: Based on Business Tax
連世昌   2023/03  月旦財稅實務釋評
92 傾銷的認定基礎【月旦時論】
The Base for Determining Dumping
歐陽弘   2023/03  月旦財稅實務釋評
93 稅收超徵的財政紀律觀點與解決問題之道【月旦時論】
Surplus Tax Revenue from a Fiscal Discipline Perspective and Its Solution
石恩銘陳國樑   2023/02  月旦財稅實務釋評
94 跨境電商所涉常設機構與移轉訂價問題──臺灣與國際發展概略剖析(二)【月旦時論】
Permanent Establishment and Transfer Pricing Issues Concerning Cross-Border E-Commerce: A Synopsis of Recent Taiwan and International Developments (II)
黃士洲   2023/02  月旦財稅實務釋評
95 你的財產不是你的財產──論處分借名登記不動產之稅務風險【月旦時論】
Your Property Is Not Your Property: The Tax Risks of Disposing of Real Estate under Other Person's Name
黃若清   2023/02  月旦財稅實務釋評
96 臺日租稅協定營業利潤免稅與權利金上限稅率規定之適用【月旦時論】
Tax Exemption Concerning Business Profits and Reduced Tax Rate Concerning Royalties under the Tax Agreement between Taiwan and Japan
陳逸竹   2023/02  月旦財稅實務釋評
97 建築基地範圍內私設道路、法定(超出)空地與地價稅稽徵之適法性【月旦時論】
The Legality of Imposition of Land Value Tax for Private Passage and Statutory (Exceed) Vacant in Space in the Building Site
陳明燦   2023/02  月旦財稅實務釋評
98 機關團體銷售貨物或勞務以外收入不應課稅【月旦時論】
Tax on Income Derived by Organizations or Institutions Should Be Exempted
林隆昌   2023/02  月旦財稅實務釋評
99 確定判決與退稅請求權【月旦時論】
Final and Binding Judgment and Refund Claims
蔡孟彥   2023/02  月旦財稅實務釋評
100 我國移轉訂價與修正後之無形資產移轉訂價規定之介紹【月旦時論】
Introduction of Transfer Pricing and Transfer Pricing Regulations of Intangible Assets in Taiwan
李志烽黃素慧   2023/01  月旦財稅實務釋評
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