所有期數

• AI系統涉及稅務的數個影響面向──探討稅務身分、稅務管理與市場導向的稅制改革【月旦時論】
  Several Tax-Related Perspectives of AI Systems: A Preliminary Study of Tax Identity, Tax Administration, and Market-Oriented Tax Reform
• 再論稅捐徵收期間之計算(一)【月旦時論】
  Further Discussion on the Calculation of the Tax Collection Period (I)
• 營利事業適用盈虧互抵是否需如期納稅？──從最高行政法院109年度上字第632號判決觀近期財政部函釋【月旦時論】
  Do Profit-Seeking Enterprises Need to Pay Taxes on Time When Applying Loss Offsets? A Review of Supreme Administrative Court Judgment No. 632 (Year 109) and Recent Interpretations by the Ministry of Finance
• 受監護宣告前財產被他人侵奪的課稅爭議問題──最高行政法院107年度判字第7號判決評析【月旦時論】
  Taxation Disputes Concerning the Misappropriation of Assets Prior to the Commencement of Guardianship: Commentary on Supreme Administrative Court Judgment No. 7, 2018
• 股權轉持之稅捐規避與股權回復行為──評釋最高行政法院111年度上字第848號判決【月旦時論】
  Tax Avoidance of Layered Offshore Shareholding Structure and the Rectification Actions by Taxpayers: Commentary on Supreme Administrative Court Judgment No. 848 of 2022
• 自用住宅用地之土地增值稅審核應兼顧實質課稅【月旦時論】
  The Review of Land Value-Added Tax for Self-Use Residential Land Should Take into Substantive Taxation
• 因農地不得共有而借名登記之課稅爭議(二)──以最高行政法院109年度上字第571號判決為核心【月旦時論】
  Taxation Disputes of Borrowing Other's Name for Agricultural Land shall Not Be Shared (II): Focusing on the Administrative Judgment of Supreme Administrative Court (109) Shang-Zi No. 571
• 死亡前2年贈與特定繼承人，其他繼承人無須負擔遺產稅納稅義務【爭點解析】
  If a Specific Heir Receives a Gift Within Two Years before the Decedent’s Death, Other Heirs Are Not Required to Bear Any Estate Tax Obligations
• 論租稅規避下實質課稅原則調整及裁罰──評最高行政法院112年度上字第275號判決【學習式判解評析】
  Review the Adjustment of the Principle of Substantive Taxation Principles and Penalties under Tax Avoidance: Comment on the Supreme Administrative Court's Judgment No. 275 in 2023
• 內地稅新頒函釋：營利事業認列國外被投資事業特定投資損失證明免經外館驗證【函令解析】