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月旦財稅實務釋評
月旦財稅實務釋評
月旦財稅實務釋評 Angle Review of Finance and Taxation Practices
雜誌簡介
《月旦財稅實務釋評》為解決稅務從業人員執業所可能面對的各種問題而生，以台灣最新稅賦相關規定與財稅重要議題為導向，透過月旦時論、爭點解析、判決範例、函令解析、法規解讀等專欄，期使稅務從業人員不僅能及時洞悉稅制之快速變革，亦能迅速且精準地掌握各項稅務資訊，因而建立前瞻的思維及宏觀的視野。
更多期刊資訊，請至【月旦會計財稅網】所有期數
- 論稅捐稽徵機關代位權之行使
A Study on the Exercise of Subrogation Right by Tax Authorities - 論自費收入申報之稅務爭議──臺北高等行政法院106年度訴字第58號判決評析
An Analytical Review of Tax Disputes Arising from the Declaration of Self-Paid Income by Medical Institutions: A Case Study of Taipei High Administrative Court Judgment No. 58 (2017) - 孳息或本金他益信託保留受益人變更權之課稅爭議
Tax Controversies over the Right to Change of Beneficiary in Third-Party Trust - 我國對中國藉由洗產地規避中美貿易戰關稅之對策解析
An Analysis of Taiwan's Countermeasures Against China's Origin Labeling Evasion Under the U.S.-China Trade War - 遠離地面師詐騙陷阱──從不動產詐騙案例看交易風險與法律保護
Preventing Land Fraud in Real Estate Transactions: Legal Frameworks and Risk Management Strategies - 壽險業因應匯率升值之外匯價格變動準備金制度──舊制、新制與第二桶金
Responding to Currency Appreciation: FX Valuation Reserve in Taiwan Life Insurance—Previous Framework, New Rules, and the Second Bucket Reserve - 房屋稅條例函令釋示：待銷售房屋租稅優惠期間得扣除不可抗力
- 房屋稅法令釋示：房屋因重大災害毀損及更新、重建所涉房屋稅減免適用原則
- 所得稅法第14條之4第3項第1款第5目非自願性因素交易之解析
Analysis of Involuntary Factor Transactions under Article 14-4, Paragraph 3, Subparagraph 1, Item 5 of the Income Tax Act - 重要租稅法令（二則）（所得稅法令、菸酒稅法令）
