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查詢： 查詢結果：共有 19 筆符合條件的資料
| 序號 | 篇名 | 作者 | 日期 | 期刊 |
|---|---|---|---|---|
| 11 | 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 |
| 12 | 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 |
| 13 | 跨國企業間研發費用之分攤與認列──最高行政法院108年度上字第1130號判決簡析【月旦時論】 Sharing R&D Costs among Entities of Multi-National Enterprises: Analysis of Administrative Supreme Court 2019 San 1130 Judgement |
黃士洲 | 2022/08 | 月旦財稅實務釋評 |
| 14 | 企業舞弊損失於營利事業所得稅申報研析【月旦時論】 The Study of Company Fraud Loss in Income Tax Return Filing |
吳宏一、丁意如 | 2022/06 | 月旦財稅實務釋評 |
| 15 | 境外資金回臺專法落日，受控外國企業稅制準備接續上路【月旦時論】 Along with the Sunset of the Repatriated Offshore Funds Act, CFC Rules Are Expected to Come into Effect Soon |
賴永發、方彥婷 | 2021/12 | 月旦財稅實務釋評 |
| 16 | 臺資企業應如何因應全球數位課稅方案及最低稅負制？【月旦時論】 How Should Taiwanese Enterprises Respond to Global Digital Economy Taxation and the Minimum Tax Plan? |
曾博昇 | 2021/07 | 月旦財稅實務釋評 |
| 17 | 論營所稅之擴大書審制與中小型企業所得課稅法制 【月旦時論】 On Expanded Application of the "Audit-by-Reviewing-Tax-Returns" System and Legal Proposal for Enterprises Income Taxation of SMEs in Taiwan |
柯格鐘 | 2021/05 | 月旦財稅實務釋評 |
| 18 | 臺日租稅協定對企業跨境稅務之影響【月旦時論】 Impact of Taiwan-Japan Tax Convention on Cross-Border Enterprises |
黃劭彥、魏上瑋、黃郁婷、黃怡睿 | 2021/04 | 月旦財稅實務釋評 |
| 19 | 簡評2020年企業併購法修正草案之租稅措施【月旦時論】 Brief Comment on Taxation Measures in the Draft Amendment 2020 to the Business Mergers And Acquisitions Act |
王明勝 | 2020/11 | 月旦財稅實務釋評 |
