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 |