查詢結果:共有 4 筆符合條件的資料
序號 | 篇名 | 作者 | 日期 | 期刊 |
---|---|---|---|---|
1 | 企業併購取得對價所涉及層面之稅務課徵影響與優惠適用【本月企劃】 The Impact of Taxation and the Application of Preferential Treatment on Aspects Involved in the Consideration of Business Mergers and Acquisitions |
陳志愷 | 2023/03 | 月旦會計實務研究 |
2 | 從法律解釋探討房地合一稅課徵之股權交易所含房地取得之範圍【月旦時論】 The Study of Scope Relating to the Levy of Real Estate Capital Gain Tax of Acquisition of Real Estate in the Form of Share Transaction from Legal Interpretation |
陳志愷 | 2021/12 | 月旦會計實務研究 |
3 | 合資成立特殊目的公司併購衍生商譽認列相關問題之探討【月旦時論】 Analysis of Issues Related to the Recognition of Goodwill Derived from a Merger or Acquisition by a Special-Purpose Company under Joint Venture Structure |
陳志愷 | 2021/04 | 月旦會計實務研究 |
4 | 外國公司無償免除債務之課稅爭議──以最高行政法院108年度判字第370號判決為中心【學習式判解評析】 Tax Disputes on Debt Waiver by Foreign Companies with No Consideration |
鍾典晏、陳志愷、黃彥賓 | 2020/11 | 月旦會計實務研究 |