所有期數

• 評析我國所得稅法中進修訓練必要費用之減除──以比較德國所得稅法之角度為中心【月旦時論】
  A Gross Analysis on the Deduction of the Upgrading Training Expenses as Income-related Expenses in the Income Tax Act: Comparing with the German Income Tax Act as Principle
• 公設保留地在所得稅之應用【月旦時論】
  Application in Income Taxation of Land Reserved for Public Facilities
• 兩岸來源所得認定範圍重疊所造成之重複課稅──以稿費所得為例【月旦時論】
  Double Taxation Caused by the Overlapped Scopeof Income from Source Identified on Two Sides of the Taiwan Straits: A Case Study of Income from Published Articles
• 以公共設施保留地抵繳遺產稅之探討【月旦時論】
  The Discussion on Paying Estate Tax in Kind using the Reserved Lands for Public Facilities
• 含咖啡因成分的稀釋天然果蔬汁之貨物稅課徵──評釋財政部111年5月31日台財稅字第11100516380號令【月旦時論】
  Commodity Tax on Diluted Natural Fruit or Vegetable Juice which Contained Caffeine
• 禁止財產處分之實務爭議問題【月旦時論】
  Discussion on the Practical Disputes of Prohibited from the Disposal of Property
• 跨國企業間研發費用之分攤與認列──最高行政法院108年度上字第1130號判決簡析【月旦時論】
  Sharing R&D Costs among Entities of Multi-National Enterprises: Analysis of Administrative Supreme Court 2019 San 1130 Judgement
• 待判決確認遺產範圍案件之核課期間起算──以最高行政法院109年度上字第553號行政判決為例【爭點解析】
  The Commencement Date of the Period for Assessment in an Estate Tax Case that Inheritances Need to be Confirmed: Comment on the Judgement of the Supreme Administrative Court No. 553 Shang in 2020
• 承攬人抵押權與促參法之設定負擔禁止──澎湖地方法院110年重訴字第5號民事判決評釋【學習式判解評析】
  The Mechanic's Lien and Rule Against Lien in PPP: Comment on Penghu District Court No.5 in 2021
• 加值型及非加值型營業稅法函令釋示：營業人向法院等拍定或承受應課徵營業稅貨物其進項稅額憑證相關規定【函令解析】