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查詢： 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 |
|---|---|---|---|---|
| 21 | 個人股利所得課稅新制與海外所得課稅的關係【本月企劃】 The Relationship between the New Taxation System for Individual Dividends and the Taxation of Overseas Income |
封昌宏 | 2019/06 | 月旦會計實務研究 |
| 22 | 會計上漏報的盈餘可以彌補以往年度的虧損嗎？──評最高行政法院107年度判字第138號判決【學習式判解評析】 Feasibility of Under-Reporting Surplus in Accounting for Covering Accumulated Deficits in Previous Years: Comment on the Supreme Administrative Court Judgment No. 138 in 2018 |
封昌宏 | 2019/04 | 月旦會計實務研究 |
| 23 | 以法定繼承人為保險受益人的法律爭議──評最高法院97年度台上字第2087號民事判決【學習式判解評析】 Legal Disputes with Legal Heirs as Insurance Beneficiaries: Comment on the Supreme Court's 97th Annual Taishangzi No. 2087 Civil Judgment |
封昌宏 | 2019/01 | 月旦會計實務研究 |
| 24 | 地主與出資者在信託架構下合作建屋出售之課稅爭議──最高行政法院107年度判字第454號判決評析【學習式判解評析】 Tax Disputes between Landowners and Funding Providers Regarding Collaboration in Housing Construction and Sales under a Trust Structure: Analysis of No. 454 Judgement of Year 107 of the Supreme Administrative Court |
封昌宏 | 2018/11 | 月旦會計實務研究 |
| 25 | 臺灣與大陸會計資訊編製法律之比較 【月旦時論】 Comparison of the Laws of Accounting Information Production between Taiwan and Mainland China |
封昌宏 | 2018/01 | 月旦會計實務研究 |
| 26 | 承租人以建物抵付租金之扣繳稅款爭議──最高行政法院104年度判字第62號判決【學習式判解評析】 Ｔhe Argument of Withholding Taxes Concerning the Rental Payment of Lessee by Exchanging Building ─ Comment on the Supreme Administrative Court Judgment No.62 in 2015 |
封昌宏 | 2017/11 | 月旦會計實務研究 |
