月旦會計實務研究 Angle Accounting Magazine
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《月旦會計實務研究》是一本能解決會計人在實務現場所遭遇之各種問題的應用知識。我們以議題導向,邀集了AI與會計、稅務、法律以及鑑識會計等學界與業界最具權威及公信力的專家;於本月企劃、月旦時論、執業進修、學習式判解評析中介紹國際與臺灣最新的議題、公報的轉譯與解讀、法律判決的評析等,為會計人做最好的儲量,同時培養創新、溝通、合作、協調等跨領域能力。
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- 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 - 有限公司股東間轉讓出資額應否得其他股東之同意?【函令解析】
- 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 - 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 - 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 - 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 - 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 - 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 - 中小企業會計有關人員的法律責任【月旦時論】
The Legal Responsibilities of Accounting Personnel in Small and Medium Enterprises - 地方創生之策進與ESG之整合效益【執業進修】
The Development of Regional Revitalization and The Integrated Benefits of ESG Investment