查詢結果:共有 25 筆符合條件的資料
序號 | 篇名 | 作者 | 日期 | 期刊 |
---|---|---|---|---|
1 | 夫妻剩餘財產差額分配請求權民法、稅法分道揚鑣——憲法法庭113年度憲判字第11號判決解析 Request for Distribution of the Difference in Remaining Property between Spouses: Divergence between Civil Law and Tax Law: Analysis of the Constitutional Court’s Judgment No. 11 of 2024 |
封昌宏 | 2025/05 | 月旦會計實務研究 |
2 | 特定股權交易的規劃及租稅規避【月旦時論】 Planning of Specific Equity Transactions and Tax Avoidance |
封昌宏 | 2025/02 | 月旦會計實務研究 |
3 | 遺產稅與王朝信託的關聯性【本月企劃】 The Correlation between Inheritance Tax and Dynasty Trusts |
封昌宏 | 2024/05 | 月旦會計實務研究 |
4 | 2023年營利事業所得申報之伙食費新標準【本月企劃】 The New Standard for Meal Expenses in the 2023 Profit-seeking Enterprise Income Tax Return |
封昌宏 | 2024/03 | 月旦會計實務研究 |
5 | 遺產稅實物抵繳的策略規劃【本月企劃】 The Strategy Planning for Offsetting Inheritance Tax with Tangible Assets |
封昌宏 | 2024/01 | 月旦會計實務研究 |
6 | 死亡前二年內贈與和遺產稅實物抵繳的關聯性【本月企劃】 The Relationship between Gifts in the Two Years before Death and Inheritance Tax for Tangible Assets |
封昌宏 | 2023/11 | 月旦會計實務研究 |
7 | 夫妻剩餘財產差額分配請求權在個人財產交易損益的應用【本月企劃】 The Application of the Right to Request the Allocation of the Remaining Assets of a Married Couple in the Transaction Gains and Losses of Individual Property |
封昌宏 | 2023/10 | 月旦會計實務研究 |
8 | 配偶剩餘財產差額分配請求權之婚後財產認定爭議【本月企劃】 Dispute over the Determination of Post-Marital Property Regarding the Claim for the Allocation of the Remaining Property Difference between Spouses |
封昌宏 | 2023/08 | 月旦會計實務研究 |
9 | 以閉鎖性公司傳承資產的稅務規劃【本月企劃】 Tax Planning for Estate Planning Using a Close Company |
劉穎勳、封昌宏 | 2022/05 | 月旦會計實務研究 |
10 | CFC反避稅法制下外國企業定義及適用範圍【月旦時論】 Definition and Scope of Foreign Enterprises under CFC Anti-Tax Avoidance Legal System |
劉穎勳、封昌宏 | 2022/03 | 月旦會計實務研究 |