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查詢： 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 |
|---|---|---|---|---|
| 11 | 外國人申請在臺居留權應留意之稅務申報【月旦時論】 Tax Reporting Tips for APRC Applicants |
邱湘淇 | 2024/03 | 月旦財稅實務釋評 |
| 12 | 袋地、袋地通行權以及遺產稅【月旦時論】 Landlocked Land, the Right to Passage and Estate Tax |
董斯平 | 2024/03 | 月旦財稅實務釋評 |
| 13 | 徵收契稅性質及其退稅問題分析【月旦時論】 Legal Analysis of the Nature of Deed Tax and its Refunds |
陳明燦 | 2024/03 | 月旦財稅實務釋評 |
| 14 | 法定空地課徵地價稅爭議──112年憲判字第19號判決評析【月旦時論】 The Controversy over the Imposition of Land Value Tax on Statutory Vacant Space: Analysis of TCC Judgement 112-Hsien-Pan-19 |
李家蔚 | 2024/03 | 月旦財稅實務釋評 |
| 15 | 論第三人協力義務──保險人（於）變更要保人時可否要求先檢附證明文件？【月旦時論】 On the Third Party's Obligation to Cooperate for Taxation Purpose: Can the Insurer Require That the Change of the Insured Be Accompanied by Sporting Certificate Documents? |
龍海明 | 2024/02 | 月旦財稅實務釋評 |
| 16 | 個人計算受控外國企業所得稅首次申報，你準備好了嗎？【月旦時論】 First-time Filing of Controlled Foreign Company (CFC) Income Tax Return: Are You Ready? |
廖建勛 | 2024/02 | 月旦財稅實務釋評 |
| 17 | 所得稅法第17條修正條文評析──論租金支出列舉扣除額改為特別扣除額之影響【月旦時論】 Analysis of Amendment to Article 17 of the Income Tax Act: The Impact of Changing Rental Expense Deductions from Itemized Deductions to Special Deductions |
黃冠璋 | 2024/02 | 月旦財稅實務釋評 |
| 18 | 「囤房稅2.0」的法律問題探討【月旦時論】 On the Housing Hoarding Tax of 2023 |
黃源浩 | 2024/02 | 月旦財稅實務釋評 |
| 19 | 金融工具分類對受控外國企業盈餘計算之影響【月旦時論】 The Impact of Financial Instrument Classification on the Earnings Calculation of Controlled Foreign Company |
連毅昇 | 2024/02 | 月旦財稅實務釋評 |
| 20 | 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 |
