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查詢結果:共有 388 筆符合條件的資料


序號 篇名 作者 日期 期刊
31 死亡前二年內贈與和遺產稅實物抵繳的關聯性【本月企劃】
The Relationship between Gifts in the Two Years before Death and Inheritance Tax for Tangible Assets
封昌宏   2023/11  月旦會計實務研究
32 死亡前二年內贈與哪些人的財產要併入遺產課稅?【本月企劃】
Property Transferred by Gift to Which Individuals by the Decedent Two Years before His/Her Death Is Regarded as Estate of the Decedent
吳俊志   2023/11  月旦會計實務研究
33 企業提供員工「優退方案」的消滅時效適用疑義──評析最高法院110年度台上字第1398號民事判決【學習式判解評析】
Analysis of the Statute of Limitations Applicable to the Early Retirement Programs Provided by Employers: A Review of the Taiwan Supreme Court's Judgment No. 1398 of Year 2021
李汝民   2023/11  月旦會計實務研究
34 國立大專校院會計業務處理準則之特點【月旦時論】
The Characteristics of the Accounting Activity Processing Standard in National Universities and Colleges
黃永傳黃政二   2023/10  月旦會計實務研究
35 區分所有權人會議決議爭訟事件的特殊性──法院是否受自認、不爭執事項或協議簡化爭點的拘束?【執業進修】
The Particularity of Actions with Regard to the Decision of the Unit Owner Assembly: Whether the Court Should be Bound by Admission of Facts, No Disputing Facts, or an Agreement of Simplifying the Issues
黃健彰   2023/10  月旦會計實務研究
36 夫妻剩餘財產差額分配請求權契稅及土地增值稅之探討【本月企劃】
A Discussion on Deed Tax and Land Value Increment Tax of the Right to Distribution of Martial Property
林佳億   2023/10  月旦會計實務研究
37 公司法第19條之民刑事責任──以最高法院109年度台上字第2979號及高等法院110年度重上更一字第204號案件為例【學習式判解評析】
Civil and Criminal Liability under Article 19 of the Company Act: Take the Case of Supreme Court 109 Taishentzu 2979 and High Court 110 Zhong-Shang-Geng-Yitzu 204 for Example
李維峻   2023/10  月旦會計實務研究
38 夫妻剩餘財產差額分配請求權在遺產及贈與稅法上的應用【本月企劃】
The Application of the Right to Distribute Matrimonial Property in Estate and Gift Tax
李家蔚   2023/10  月旦會計實務研究
39 消費者債務清理條例之案例研析──以更生程序為中心【月旦時論】
Case study of The Consumer Debt Clearance Statute: Focus on the Rehabilitation
高啟霈   2023/10  月旦會計實務研究
40 夫妻剩餘財產差額分配請求權在個人財產交易損益的應用【本月企劃】
The Application of the Right to Request the Allocation of the Remaining Assets of a Married Couple in the Transaction Gains and Losses of Individual Property
封昌宏   2023/10  月旦會計實務研究
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