查詢結果:共有 26 筆符合條件的資料
序號 | 篇名 | 作者 | 日期 | 期刊 |
---|---|---|---|---|
11 | 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 |
12 | 稅捐刑罰與稅捐行政罰競合問題探討──以法人逃漏稅為中心【本月企劃】 Discussion on the Concurrence of Tax Criminal Penalty and Tax Administrative Penalty: Focus on Tax Evasion by Legal Entity |
劉穎勳、封昌宏 | 2021/12 | 月旦會計實務研究 |
13 | 不動產信託課稅實務【本月企劃】 Real Estate Trust Taxation Practice |
劉穎勳、封昌宏 | 2021/10 | 月旦會計實務研究 |
14 | 109年度營利事業所得稅最新申報實務【本月企劃】 The Newest Return Practice of Profit-Seeking Enterprise Income Tax in 2020 |
封昌宏 | 2021/04 | 月旦會計實務研究 |
15 | 以信託為資產傳承工具的稅務規劃【本月企劃】 Use Trust as Asset Inheritance Tool |
封昌宏 | 2020/11 | 月旦會計實務研究 |
16 | 餐飲外送平台課稅實務研究【本月企劃】 Research on Taxation Practice of Catering Delivery Platform |
封昌宏 | 2020/04 | 月旦會計實務研究 |
17 | 除了專法,境外資金回台的另一條光明路【月旦時論】 In addition to the Special Law, Repatriated Offshore Funds Back to Taiwan, Another Bright Way |
封昌宏 | 2019/12 | 月旦會計實務研究 |
18 | 危險老屋重建後之課稅問題解析【本月企劃】 Analysis of Taxation Problems after Reconstruction of Dangerous Old Houses |
封昌宏 | 2019/10 | 月旦會計實務研究 |
19 | 保單借款屬被繼承人的未償債務嗎?──最高行政法院98年度判字第60號判決評析【學習式判解評析】 Is the Loan Pledged by the Insurance Contract Belongs to the Debts Owed by the Decedent? Comment on the Supreme Administrative Court Judgment No. 60 in 2009 |
封昌宏 | 2019/09 | 月旦會計實務研究 |
20 | 包租代管的課稅爭議【執業進修】 Tax Dispute about Rental Housing Subleasing and Rental Housing Management |
封昌宏 | 2019/07 | 月旦會計實務研究 |