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查詢：不真正溯及既往
查詢：不真正溯及既往 查詢結果：共有 3 筆符合條件的資料
| 序號 | 篇名 | 作者 | 日期 | 期刊 |
|---|---|---|---|---|
| 1 | 論稅捐稽徵機關代位權之行使【月旦時論】 A Study on the Exercise of Subrogation Right by Tax Authorities |
蔡國勝 | 2025/08 | 月旦財稅實務釋評 |
| 2 | 法律不溯及既往──以受控外國企業制度為例說明【月旦時論】 The Law Does Not Operate Retroactively: Take Controlled Foreign Company Regime as an Example to Illustrate |
陳志愷 | 2024/09 | 月旦財稅實務釋評 |
| 3 | 以信賴保護原則檢視房地交易所得稅之修法【月旦時論】 Examining the Amendments of Real Estate Transaction Income Tax from the Perspective of the Principle of Legitimate Expectation |
黃信雄 | 2024/08 | 月旦財稅實務釋評 |
