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查詢結果:共有 470 筆符合條件的資料


序號 篇名 作者 日期 期刊
101 閉鎖性公司股份轉讓限制與繼承之衝突──評析最高法院112年度台上字第1512號民事判決【月旦時論】
Conflict of Laws in the Restrictions on Transfer of Shares of Close Company and Succession: A Brief Analysis of the Civil Judgment of Supreme Court 112 Tai-Shang Tsu No. 1512
李國任   2024/01  月旦會計實務研究
102 以土地抵繳遺產稅的案例分享【本月企劃】
Case Sharing: The Taxpayer Applies to Pay the Estate Tax with Land
王信瀚   2024/01  月旦會計實務研究
103 探索商標戲謔仿作的界限 ──美國聯邦最高法院「Jack Daniel’s Properties, Inc. v. VIP Products LLC」案例分析【執業進修】
Exploring the Limits of Trademark Parody: A Case Study of Jack Daniel’s Properties, Inc. v. VIP Products LLC, 599 U.S. 140 (2023)
吳尚昆   2023/12  月旦會計實務研究
104 亞太電信與遠傳電信合併案研析──111年度商訴字第13號判決【月旦時論】
Judgment on the Merger Case between Asia-Pacific Telecom Co., Ltd. and Far EasTone Telecommunications Co., Ltd.: Comment on a Intellectual Property and Commercial Court Case of 2022 Su Zi No.13
吳宏一丁意如   2023/12  月旦會計實務研究
105 臺灣為銜接全球最低稅負制於國別報告規範之建議【本月企劃】
A suggestion on the Global Minimum Tax Aligned with the Country-by-Country Report Regulation in Taiwan
周宗慶闕月玲   2023/12  月旦會計實務研究
106 基於控制關係或利用他人名義而為內線交易?──評最高法院111年度台上字第2049號刑事判決【學習式判解評析】
Is Inside Trading Based on Controlling Relationship or under the Names of Other Parties? Comments on a Supreme Court Decision 2022 Taishan Zi No. 2049
施汎泉   2023/12  月旦會計實務研究
107 析論地上權人等與共有人優先承購權競合之登記及司法實務議題【月旦時論】
An Analysis of the Recordation and Judicial Practice Issues of the Concurrence of The Right of First Refusal between Superficiaries and Co-Owners
粘毅群   2023/12  月旦會計實務研究
108 全球最低稅負制對我國企業之影響【本月企劃】
The Impact of the Global Minimum Tax Regime (Pillar Two) on Taiwan’s Businesses
曾博昇   2023/12  月旦會計實務研究
109 死亡前二年內贈與的擬制遺產──立法史與目的解釋之觀點【本月企劃】
Taxable Estate Adjustment for the Gifts of 2 Years before Decedent's Death: An Observation of Legislative History and Interpretation
黃士洲   2023/11  月旦會計實務研究
110 死亡前二年內贈與財產計入遺產稅的探討【本月企劃】
Discussion of Gift Made by the Decedent Within Two Years Prior to His/Her Death Is Included in Gross Estate and Subject to Estate Tax
蔡國勝   2023/11  月旦會計實務研究
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