所有期數

• 受控外國企業稅制對營利事業海外投資損益認列之影響【月旦時論】
  The Impact of Controlled Foreign Corporation (CFC) Tax System on the Recognition of Profit and Loss from Overseas Investment of Profit-Seeking Enterprises
• 我國免稅額、扣除額、特別扣除額之問題分析(一)──量能課稅主觀淨額原則的運用【月旦時論】
  Tax Allowances and Applicable General and Special Deductions in Taiwan Analysis of Special Deductions (I): Subjective Net Quantitative Taxation Application of the Principle
• 土地整體開發方式之租稅分析【月旦時論】
  Taxation Analysis of Overall Land Development
• 房屋稅課稅稅基（房屋標準價格）評定因素之適法性分析【月旦時論】
  Legal Analysis on Evaluation Factors in House Taxation Base
• 土地增值稅法上有償與無償移轉之探討──評釋最高行政法院109年上字第704號判決【月旦時論】
  Discussion over Transfer With or Without Compensation of Land Value Increment Tax: Analysis of Supreme Administrative Court Judgement (109) Shangzi No.704
• 刑事沒收財產之遺產稅申報與核課【月旦時論】
  The Declaration and Assessment Period for Estate Tax on Confiscated Property
• 人壽保險之要保人與生存保險金受益人不同時應課什麼稅？【月旦時論】
  What Taxes Should Be Imposed When the Policyholder and the Living Beneficiary of a Life Insurance Policy Are Different Individuals?
• 論借名登記不動產之遺產稅核課期間──最高行政法院109年度上字第553號判決評析【爭點解析】
  A Study on the Estate tax Taxable Period for Real Estate Registered in Borrowed Names: Comment on the Supreme Administrative Court Judgment No. 553 in 2020
• 論土地稅法2年期間重購退稅要件之適用──以最高行政法院110年度上字第85號判決為中心【學習式判解評析】
  The Application of Tax Refund Articles in Land Tax Act for Land Reacquisition within Two Years: A Case Study of the Supreme Administrative Court Judgement in 110, Case No. Shang 85
• 稅捐稽徵法第39條規定──暫緩移送執行制度釋疑【法規解讀】
  Clarification on the Temporary Suspension of Execution System as Stipulated in Article 39 of the Tax Collection Act