查詢結果:共有 7 筆符合條件的資料
序號 | 篇名 | 作者 | 日期 | 期刊 |
---|---|---|---|---|
1 | 出售借名登記土地是否應列入出售人綜合所得課稅?──最高行政法院110年度上字第829號裁定評析【月旦時論】 The Sale of Land Under a Nominee Registration Should be Included in the Seller's Comprehensive Income Tax: Comment on the Supreme Administrative Court, Case No. 2021 Year Sheng Zi No. 829 |
沈平安 | 2025/02 | 月旦財稅實務釋評 |
2 | 法人平台媒合不動產借貸適法性之研析(二)【月旦時論】 An Analysis on the Legality of Matchmaking Real Estate Lending by Corporate Platforms (II) |
林清汶 | 2024/06 | 月旦財稅實務釋評 |
3 | 法人平台媒合不動產借貸適法性之研析(一)【月旦時論】 An Analysis on the Legality of Matchmaking Real Estate Lending by Corporate Platforms (I) |
林清汶 | 2024/03 | 月旦財稅實務釋評 |
4 | 借名行為所得的課稅──臺北高等行政法院高等庭112年度訴字第653號判決評析【爭點解析】 Taxation of Income from Contract of Borrowing Other's Name: A Brief Analysis of Taipei High Administrative Litigation Division of High Administrative Court Judgment (112) Su Tze No.653 |
鄧輝鼎 | 2024/02 | 月旦財稅實務釋評 |
5 | 遺囑信託實務爭議案例解析【月旦時論】 Case Analysis of Testamentary Trust Practice Disputes |
曾邑倫 | 2023/09 | 月旦財稅實務釋評 |
6 | 不動產借名登記返還的之稅務問題解析【月旦時論】 A Study on the Taxation of Returned Real Estate Registered under Borrowed Name |
洪紹剴 | 2023/04 | 月旦財稅實務釋評 |
7 | 以公共設施保留地為自益信託財產之遺產稅課徵—兼評高雄高等行政法院107年度訴更二字第8號行政判決【月旦時論】 A Study on Estate Tax of the Self-benefit Trust Property of Land Reserved for Public Facilities-Comment on the Kaohsiung High Administrative Court Judgment of Case (107)-Su-Geng-2-No.8 |
黃劭彥、石秋玲、許義忠 | 2020/11 | 月旦財稅實務釋評 |