查詢結果:共有 432 筆符合條件的資料
序號 | 篇名 | 作者 | 日期 | 期刊 |
---|---|---|---|---|
71 | 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 |
72 | 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 |
73 | 臺商赴中國大陸隱名投資之法律風險與防範──以最高人民法院司法解釋及風險防範之道為中心【月旦時論】 Legal Risks and Prevention of Taiwanese Businessmen's Anonymous Investment in Mainland China: Centered on the Judicial Interpretation of the Supreme People's Court of Mainland China and the Way of Risk Prevention |
鄭瑞崙 | 2023/11 | 月旦會計實務研究 |
74 | 資本市場的阿基里斯腱──盤點市場派在經營權爭奪中的法律風險【月旦時論】 The Achilles' Heel of the Capital Market: An Examination of Legal Risks Faced by Acquiring Companies in Hostile Takeovers |
林冠亨、陳儷昕 | 2023/11 | 月旦會計實務研究 |
75 | 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 |
76 | 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 |
77 | 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 |
78 | 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 |
79 | 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 |
80 | 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 |