,查詢,‪月旦會計財稅網,跨領域的財會人平台
月旦會計財稅網
首頁查詢:

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
^