所有期數

• 房地合一稅2.0特定股權交易實務常見問題與分析【月旦時論】
  Frequently Asked Questions and Analysis of Real Estate Tax 2.0 Specific Equity Transaction Practices
• 預售屋禁止轉售所涉房地稅課稅議題【月旦時論】
  Taxation Issues on the Sale of Pre-Sale House under the House and Land Transactions Income Tax
• 生前贈與之擬制遺產課稅規定──評憲法法庭113年度憲判字第11號判決【月旦時論】
  Provisions on Taxation of Proposed Estates for Gifts Made During Lifetime: Comment on the Constitutional Court's Judgment 113-Hsien-Pan-11 (2024)
• 債權人代位申報遺產稅案例研析【月旦時論】
  Research on Estate Tax Declaration by Subrogated Creditors
• 所得稅？遺產稅？──違反告知義務後保險人給付之和解金【月旦時論】
  Income Tax? Inheritance Tax? —Settlement Benefits Paid by the Insurer after Breach of Disclosure Obligation
• 營利事業所得稅案件舉證責任分析【月旦時論】
  Burden of Proof and Cooperative Obligation in Tax Cases: Focus on Profit-seeking Enterprise Income Tax
• 檢查人是否有權向稅務機關調閱公司之稅務申報資料？──以臺灣臺北地方法院111年度稅簡字第4號判決為例【爭點解析】
  Does Inspector Have the Right to Request Access to a Company's Tax Filing Records from the Tax Authorities?—An Analysis Based on the 2022 Decision of the　Taipei District Court (Case No. Jian-Jian No. 4)
• 從實例認識袋地通行權——最高法院相關民事判決之探討【學習式判解評析】
  Introducing the Right to Passage from Examples: Discussion on Civil Judgments of the Supreme Court
• 所得稅法令函令釋示：勞務、信用出資的所得類型【函令解析】
  
• 復查或訴願──以稅捐稽徵機關行政處分為中心【法規解讀】
  Recheck or Appeal: Focusing on the Administrative Actions of Tax Collection Authorities