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 |
---|---|---|---|---|
41 | 後疫情時代營利事業分期繳稅規定【月旦時論】 Post Pandemic Corporation Tax Installment Rule |
連毅昇 | 2023/10 | 月旦財稅實務釋評 |
42 | 兼營投資業務營業人適用直接扣抵法之未核課確定案件【月旦時論】 Pending Final Decision Cases of Application of the Direct Deduction Method for Concurrent Investment Business Entities |
陳志愷 | 2023/10 | 月旦財稅實務釋評 |
43 | 公共設施保留地法律與稅務爭議解析──最高行政法院111年度上字第561號判決【月旦時論】 Analysis of Legal and Tax Disputes on Reserved Land for Public Facilities: The Judgment of the Supreme Administrative Court (110) Shang Tzu No. 561 |
林盟仁 | 2023/10 | 月旦財稅實務釋評 |
44 | 保留受益人異動權之他益信託遺產稅核課爭議──以最高行政法院110年度上字第501判決出發【月旦時論】 Controversy over the Estate Tax Assessment with Beneficiary Amendment Rights: Based on the Supreme Administrative Court's Decision No. 110, Case No. Shang 501 |
黃冠璋 | 2023/10 | 月旦財稅實務釋評 |
45 | 解析都市更新之不動產稅賦【月旦時論】 Analysis of Real Estate Taxes in Urban Renewal |
劉維真 | 2023/10 | 月旦財稅實務釋評 |
46 | 歐盟反詐欺局對海關詐欺之調查【月旦時論】 The Investigation of European Anti-Fraud Office (OLAF) on Customs Fraud |
歐陽弘、馬承佑 | 2023/10 | 月旦財稅實務釋評 |
47 | 我國免稅額、扣除額、特別扣除額之問題分析(三)──德國與臺灣薪資特別扣除額認列評析【月旦時論】 Tax Allowances and Applicable General and Special Deductions in Taiwan Analysis of Special Deductions (III): Analysis of Special Deductions in Germany and Taiwan Deductions |
魏馬哲、謝如蘭 | 2023/09 | 月旦財稅實務釋評 |
48 | 租稅課稅處分之停止執行【月旦時論】 The Tax Assessment of the Suspension of Enforcement |
蔡國勝 | 2023/09 | 月旦財稅實務釋評 |
49 | 房地合一稅制2.0對財富傳承規劃之挑戰【月旦時論】 The Challenge of House and Land Transactions Income Tax 2.0 to Wealth Inheritance Planning |
王明勝 | 2023/09 | 月旦財稅實務釋評 |
50 | 非都市土地依法編定之農業用地課徵田賦探討【月旦時論】 A Discussion on Non-urban Land Designated as Agricultural Land by Law shall be Subject to Agricultural Land Tax |
林佳億 | 2023/09 | 月旦財稅實務釋評 |