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查詢： 查詢結果：共有 287 筆符合條件的資料
| 序號 | 篇名 | 作者 | 日期 | 期刊 |
|---|---|---|---|---|
| 121 | 兩岸來源所得認定範圍重疊所造成之重複課稅──以稿費所得為例【月旦時論】 Double Taxation Caused by the Overlapped Scopeof Income from Source Identified on Two Sides of the Taiwan Straits: A Case Study of Income from Published Articles |
黃啓峰 | 2022/08 | 月旦財稅實務釋評 |
| 122 | 評析我國所得稅法中進修訓練必要費用之減除──以比較德國所得稅法之角度為中心【月旦時論】 A Gross Analysis on the Deduction of the Upgrading Training Expenses as Income-related Expenses in the Income Tax Act: Comparing with the German Income Tax Act as Principle |
許家豪 | 2022/08 | 月旦財稅實務釋評 |
| 123 | 待判決確認遺產範圍案件之核課期間起算──以最高行政法院109年度上字第553號行政判決為例【爭點解析】 The Commencement Date of the Period for Assessment in an Estate Tax Case that Inheritances Need to be Confirmed: Comment on the Judgement of the Supreme Administrative Court No. 553 Shang in 2020 |
林榮華 | 2022/08 | 月旦財稅實務釋評 |
| 124 | 以公共設施保留地抵繳遺產稅之探討【月旦時論】 The Discussion on Paying Estate Tax in Kind using the Reserved Lands for Public Facilities |
吳鳳琴 | 2022/08 | 月旦財稅實務釋評 |
| 125 | 營業稅違章案件之擇一從重研析──以漏開統一發票為例【法規解讀】 Study of the Most Severe Penalty on Business Tax Violation: Taking Failed to Issue Uniform Invoices as an Example |
月旦財稅實務釋評編輯部 | 2022/08 | 月旦財稅實務釋評 |
| 126 | 我國意定監護制度之侷限 ──以頴川建忠訴請返還股票案之事實狀況為探討【月旦時論】 A Discussion on the Limitations of ""Adult Guardianship by Agreement"" in Taiwan: Based on the Facts of a Related Case |
邱怡凱 | 2022/07 | 月旦財稅實務釋評 |
| 127 | 公共設施保留地為自益信託財產之遺產稅探討【月旦時論】 Discussion on the Estate Tax of the Self-benefit Trust Property of Land Reserved for Public Facilities |
月旦財稅實務釋評編輯部 | 2022/07 | 月旦財稅實務釋評 |
| 128 | 退稅請求權之前世今生──以最高行政法院107年度判字第340號判決為例【月旦時論】 Past and Present of the Right to Claim a Tax Refund of Overpaid Tax Due to Borrowing Others Name for Registration: Take Supreme Administrative Court Judgment (109) No.340 as an Example |
月旦財稅實務釋評編輯部 | 2022/07 | 月旦財稅實務釋評 |
| 129 | 稅捐處罰與納稅者權利保護【月旦時論】 Tax Penalty and the Taxpayer's Rights Protection |
黃俊杰 | 2022/07 | 月旦財稅實務釋評 |
| 130 | 總額主義及推計課稅合法性之司法審查──最高行政法院判決109年度上字第565號【學習式判解評析】 The Judicial Review of the Theory of Issues and Imputed Taxation: Comment on the Supreme Administrative Court Judgment No. 565 in 2020 |
黃若清 | 2022/07 | 月旦財稅實務釋評 |
