所有期數

• 移入容積權能之法律性質與交易定性──兼論土地從屬性與稅捐課稅爭議
  The Legal Nature and Transactional Characterization of Transferred Development Rights: Considering Land Subordination and Taxation Issues
• 配偶購置房地登記名義與貸款借款人分離後之繼承房地合一稅問題
  Income Tax Issues under the House and Land Consolidated Income Tax Regime upon Inheritance Following the Separation of Registered Ownership and Mortgage Borrower between Spouses Acquiring Real Property
• 遺產稅中人壽保險課稅制度探討
  A Discussion on the Taxation System of Life Insurance in Estate Tax
• 「因應國際情勢強化經濟社會及民生國安韌性特別條例」之立法評析(三)──特別預算之實踐與「預算單一原則」之限制
  Legislative Commentary on the Special Ordinance to Strengthen the Resilience of the Economy, Society, People's Livelihoods, and National Security in Response to the International Situation (III): Practice of Special Budgets and Constraints on the "Principle of Budgetary Unity"
• 進口權利金估價爭議之法規與實務──兼論海關稽核與守法自評之角色
  Legal and Practical Issues in Import Royalty Valuation: Customs Audits and the Role of Importer Self-Assessment
• 營利事業所得稅函令解析：公司為員工買的壽險免納所得稅嗎？
  
• 外國專業人才延攬及僱用法第24條修正之適用疑義與實務觀察
  Issues Concerning the Application of the Amendment to Article 24 of the Act for the Recruitment and Employment of Foreign Professionals
• 重要租稅法令（三則）（所得稅法令、實質法規）
  
• 編輯手札