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
- 稅捐規避立法與案例解析【月旦時論】
Tax Avoidance and the Taxpayer Rights Protection Act - 盈虧互抵之意義與界限──憲法法庭111年度憲判字第5號判決簡析【月旦時論】
The Meaning and Limit of Offset between Profits and Losses: Analysis of TCC Judgment 111-Hsien-Pan-5 - 企業併購下商譽攤銷的舉證責任分配【月旦時論】
Burden of Proof for the Tax Write-Off of the Goodwill of an Enterprise in Merger and Acquisition Transactions - 家族信託稅制之建構──以日本法為借鏡(一)【月旦時論】
The Construction of the Taxation on Family Trust: Lessons from Japanese Law - NFT相關稅務問題探討【月旦時論】
An Overview of Potential Tax Issues on NFT - 德國所得稅法職業上工具支出必要費用之最新發展【月旦時論】
The Current Development on the Deduction of the Vocational Tool Expenses as Income-related Expenses in the German Income Tax Act - 所得稅法第15條之1修正草案之建議(一)【月旦時論】
Proposal for a Draft Amendment to Article 15-1 of the Income Tax Act (I) - 稅捐稽徵機關對於限制出境處分之合義務裁量──最高行政法院109年度上字第978號判決評析【爭點解析】
Appropriate Administrative Discretion for Administrative Disposition of Restriction of Exiting Taiwan: Comment on the Supreme Administrative Court Judgment No.978 in 2020 - 倒三角貿易營業稅課稅問題研析──以最高行政法院110年度上字第89號判決為例【學習式判解評析】
The Study of Assessing Business Tax of Inverse Triangular Trade - 使用牌照稅函令釋示:使用牌照稅未依規定期限繳納,經查獲使用公共道路之處罰新規定【函令解析】