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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
- 跨境電商所涉常設機構與移轉訂價問題──臺灣與國際發展概略剖析(一)【月旦時論】
Permanent Establishment and Transfer Pricing Issues concerning Cross-Border E-Commerce: A Synopsis of Recent Taiwan and International Developments (I) - 跨國企業如何降低全球反避稅之衝擊？【月旦時論】
How Can Multinational Enterprises Reduce the Impact of Global Anti-Taxi Avoidance? - 我國移轉訂價與修正後之無形資產移轉訂價規定之介紹【月旦時論】
Introduction of Transfer Pricing and Transfer Pricing Regulations of Intangible Assets in Taiwan - 民法下修18歲為成年，牽動哪些稅法實務及影響？【月旦時論】
Under the Civil Code, 18 Years of Age Will Be Considered an Adult, What Are the Practices and Impacts of Tax Laws Involved? - 市地重劃後首次移轉土地之土地增值稅減徵規定評析【月旦時論】
A Study on Exemption of the Land Value Increment Tax on Urban Land Consolidation - 以量能平等負擔原則探討借名登記課稅問題──最高行政法院109年度上字第475號判決評析【爭點解析】
A Study on the Taxation of Borrowing Other's Name for Registration under Ability-to-pay Principle: Comment on the Supreme Administrative Court Judgment No. 475 in 2020 - 娛樂稅之課徵──以相聲演出的戲劇為例，應適用相聲還是戲劇的稅率？【學習式判解評析】
The Imposition of Amusement Tax: Take Drama Performed with Cross Talk as an Example, Either Should the Tax Rate for Cross Talk or Drama Be Applied to - 房屋稅條例函令釋示：未另以建材鋪設定蓋之太陽能板不課房屋稅【函令解析】
- 企業用車「以租代買」之稅務差異【法規解讀】
The Tax Analysis of Passenger Cars for Enterprise or Personal Use - 重要租稅法令（五則）（所得稅法令、實質法規、營業稅法令）【環顧租稅要聞】
