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
- 「境外資金匯回管理運用及課稅條例」與「洗錢防制法」之衝突困境【月旦時論】
The Conflict between “the Management, Utilization, and Taxation of Repatriated Offshore Funds Act” and “Money Laundering Control Act” - 從Uber營業稅案看跨境電商的風險與未來趨勢——利潤移轉、帳務憑證、清償與資安風險【月旦時論】
Uber Tax Issues and E-Commerce Risks and Future Developments─Risks Regarding Profit Shifting, Invoices, Insolvency, and Information Securities - 加重課囤房稅促使建商讓利出清?──六都房屋稅制與現況解析【月旦時論】
Raising the “Non-Self-Use” House Tax to Make Construction Companies Release Part of Profits?—The Analysis of the House Tax and Current Situation of Six Special Municipalities - 適用租稅協定請求退還溢扣繳稅款問題之研究【月旦時論】
A Study on the Issues Concerning the Application of Tax Treaties in Regards to Refund Requests for Overpayment of Withholding Tax - 遺產稅中未償債務之探討——兼評高雄高等行政法院106年訴字第234號判決【月旦時論】
Study of Estate Tax by Unpaid Debts—Comment on the Judgment of the Kaohsiung High Administrative Court No. 234 (2017) - 器官移植捐贈之家屬補助喪葬費函令解析【月旦時論】
Legalanalysis of the Funeral Expenses for Family Members of Organ Transplant Donations - 進口貨物完稅價格之認定基準與行政調查──簡評最高行政法院108年度判字第221號判決【爭點解析】
The Judgement Standard and Administrative Investigation of Customs Value of the Imported Goods: Comments on the (108) Pan NO. 221 Decision Rendered by the Supreme Administration Court - 推計課稅仍應要求合理性——最高行政法院第108年判字第391號行政法院判決評析【學習式判解評析】
Rationality of Tax Estimation: Comment on the Supreme Administrative Court Judgment No. 391 in 2019 - 2019年11月重要法規釋示函令(所得稅法令):營利事業從事受控交易,得於會計年度結束前進行一次性移轉訂價調整之規定【函令解析】
- 2019年11月重要法規釋示函令(所得稅法令):核釋所得稅第17條之2所稱「自用住宅之房屋」之認定原則【函令解析】