所有期數

• 遺產稅納稅義務人非保險受益人實質課稅解析──避稅、保險給付與絞殺性稅捐禁止原則(二)【月旦時論】
  Analyzing Substance-over-Form Taxation where Estate Taxpayer Is Not Insurance Beneficiary: Tax Avoidance, Insurance Payouts, and Anti-Confiscatory Principle (II)
• 房地合一稅2.0下死因贈與爭議解析【月旦時論】
  Analysis of Disputes over Death-related Gifts under the House and Land Transactions Income Tax 2.0
• 論股份有限公司清算時暫時經營事務與清算完結之認定【月旦時論】
  A Study on the Determination of Temporary Business Operations and the Completion of Liquidation in a Company Limited by Shares
• 初探美國對等關稅的影響【月旦時論】
  An Initial Analysis of the Impact of U.S. Tariff Policy
• 所得稅函令釋示：所得稅法第17條房屋租金支出特別扣除額視為非自有房屋之情形【函令解析】
  
• IFRS 17導入下保險業月結流程延長之背景、挑戰與優化策略【法規解讀】
  Background, Challenges, and Optimization Strategies for Extended Month-End Closing Processes in Insurance under IFRS 17
• 所得稅法第17條第1項第1款規定之解析【法規解讀】
  Analysis of Article 17, Paragraph 1, Item 1 of the Income Tax Act
• 重要租稅法令（四則）（稅捐稽徵法令、營業稅法令、貨物稅法令）【法規解讀】
  
• 遺囑未記載的遺產如何分配？【月旦時論】
  How to Distribute the Property Not Listed in the Will?
• 再生能源案場開發之風險治理──以資本投入與重大違約為中心【月旦時論】
  Risk Management of Renewable Energy Project Development, Focus on Capital Input and Material Breach