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查詢： 查詢結果：共有 280 筆符合條件的資料
| 序號 | 篇名 | 作者 | 日期 | 期刊 |
|---|---|---|---|---|
| 81 | 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 |
| 82 | 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 |
| 83 | 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 |
| 84 | 捐贈股票扣除金額之認定時點──最高行政法院111年上字第327號判決評釋【爭點解析】 The Recognition of Deduction on Donation of Stocks: Comment on the Supreme Administrative Court Judgment No. 327 in 2022 |
桂祥晟 | 2023/02 | 月旦財稅實務釋評 |
| 85 | 娛樂稅之課徵──以相聲演出的戲劇為例，應適用相聲還是戲劇的稅率？【學習式判解評析】 The Imposition of Amusement Tax: Take Drama Performed with Cross Talk as an Example, Either Should the Tax Rate for Cross Talk or Drama Be Applied to |
周逸濱、魯忠翰 | 2023/01 | 月旦財稅實務釋評 |
| 86 | 民法下修18歲為成年，牽動哪些稅法實務及影響？【月旦時論】 Under the Civil Code, 18 Years of Age Will Be Considered an Adult, What Are the Practices and Impacts of Tax Laws Involved? |
張曉芬 | 2023/01 | 月旦財稅實務釋評 |
| 87 | 市地重劃後首次移轉土地之土地增值稅減徵規定評析【月旦時論】 A Study on Exemption of the Land Value Increment Tax on Urban Land Consolidation |
劉維真 | 2023/01 | 月旦財稅實務釋評 |
| 88 | 跨國企業如何降低全球反避稅之衝擊？【月旦時論】 How Can Multinational Enterprises Reduce the Impact of Global Anti-Taxi Avoidance? |
黃劭彥、許義忠、楊玉婷 | 2023/01 | 月旦財稅實務釋評 |
| 89 | 以量能平等負擔原則探討借名登記課稅問題──最高行政法院109年度上字第475號判決評析【爭點解析】 A Study on the Taxation of Borrowing Other's Name for Registration under Ability-to-pay Principle: Comment on the Supreme Administrative Court Judgment No. 475 in 2020 |
黃若清 | 2023/01 | 月旦財稅實務釋評 |
| 90 | 民宿借名登記及讓與擔保之稅務問題──最高行政法院109年度上字第886號判決評析【爭點解析】 Tax Issues about B&B Borrowing Other's Name and Sicherungsübereignung: Comment on the Supreme Administrative Court Judgment No. 668 in 2020 |
桂祥晟 | 2022/12 | 月旦財稅實務釋評 |
