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查詢：常設機構
查詢：常設機構 查詢結果：共有 6 筆符合條件的資料
| 序號 | 篇名 | 作者 | 日期 | 期刊 |
|---|---|---|---|---|
| 1 | 境外電商常設機構的認定問題──以Facebook案為例【月旦時論】 The Ascertainment of Permanent Establishment in E-Commerce: Taking Facebook as an Example |
謝如蘭、魏馬哲 | 2020/10 | 月旦會計實務研究 |
| 2 | 電子勞務與權利金課稅權配置以及在租稅協定的應用分析【本月企劃】 The Taxing Rights Allocation of Electronic Services and Royalties and Application Analysis under Tax Treaty |
林宜賢 | 2020/06 | 月旦會計實務研究 |
| 3 | 租稅協定對台灣稅法與實務中的「常設機構」概念之影響【本月企劃】 How Tax Treaties Affect the Definition and Application of the Concept of "Permanent Establishment" in Taiwan? |
周泰維 | 2020/06 | 月旦會計實務研究 |
| 4 | 外商投資台灣適用租稅協定的實例分析──以常設機構及營業利潤為中心【本月企劃】 In-bound Investment and Tax Treaty Benefits: An Illustrative Explanation on Permanent Establishment and Business Profits |
黃士洲 | 2020/06 | 月旦會計實務研究 |
| 5 | 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 |
| 6 | 漫談台商透過技術服務費調撥中國大陸資金之涉稅影響【台商稅會通】 A Glance of the Tax Impacts on Cross-Border Technical Service Fee for These Taiwanese MNC |
徐丞毅 | 2018/07 | 月旦會計實務研究 |
