查詢結果:共有 5 筆符合條件的資料
序號 | 篇名 | 作者 | 日期 | 期刊 |
---|---|---|---|---|
1 | 論實際營運事實之認定──評最高行政法院103年度判字第676號判決【學習式判解評析】 The Determination of Substantive Fact of Operation: Comment on the Supreme Administrative Court Judgement No.676 in 2014 |
柯格鐘、邱創昕 | 2019/10 | 月旦會計實務研究 |
2 | 非居民電子商務營利事業之企業所得稅問題──評最高行政法院106年度判字第94號行政判【學習式判解評析】 Corporate Income Tax Issues for Non-Resident E-Commerce Companies: Comment on the Supreme Administrative Court Judgement No.94 in 2017 |
柯格鐘、林上軒 | 2019/07 | 月旦會計實務研究 |
3 | 兩岸台幹出差之所得課稅問題──短期出差之所得來源地【台商稅會通】 Discussing the Different Taxation of Incomes from Taking a Business Trip between Taiwan and China: Based on Source of Income |
柯格鐘、林芊 | 2019/04 | 月旦會計實務研究 |
4 | 論租稅協定上的受益所有人與稅捐規避【月旦時論】 A Study on the Connection between the Concept of Beneficial Owner in International Tax Treaty and Tax Avoidance |
柯格鐘、張育寧 | 2019/01 | 月旦會計實務研究 |
5 | 就源扣繳稅款之溢繳返還──評最高行政法院104年度判字第292號判決【學習式判解評析】 The Refund of Overpaid Tax in the Withholding at Source Tax: Comment on the Supreme Administrative Court Judgment No.292 in 2015 |
柯格鐘、葉子寧 | 2018/12 | 月旦會計實務研究 |