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查詢：借名登記
查詢：借名登記 查詢結果：共有 11 筆符合條件的資料
| 序號 | 篇名 | 作者 | 日期 | 期刊 |
|---|---|---|---|---|
| 1 | 因農地不得共有而借名登記之課稅爭議(二)──以最高行政法院109年度上字第571號判決為核心 Taxation Disputes of Borrowing Other's Name for Agricultural Land shall Not Be Shared (II): Focusing on the Administrative Judgment of Supreme Administrative Court (109) Shang-Zi No. 571 |
謝寧婕 | 2025/04 | 月旦財稅實務釋評 |
| 2 | 因農地不得共有而借名登記之課稅爭議──以最高行政法院109年度上字第571號判決為核心【月旦時論】 Taxation Disputes of Borrowing Other's Name for Agricultural Land shall Not Be Shared: Focusing on the Administrative Judgment of Supreme Administrative Court (109) Shang-Zi No. 571 |
謝寧婕 | 2025/02 | 月旦財稅實務釋評 |
| 3 | 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 |
| 4 | 論公司股權借名登記是否應課徵遺產稅──最高行政法院109年度上字第349號判決評析【爭點解析】 A Study on Whether Borrowing Other's Name for Equity Is Subject to Inheritance Tax: Comment on the Supreme Administrative Court Judgment No. 349 in 2020 |
黃若清 | 2024/05 | 月旦財稅實務釋評 |
| 5 | 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 |
黃若清 | 2023/06 | 月旦財稅實務釋評 |
| 6 | 帳戶借名登記契約與遺產──最高法院111年度台上字第862號判決評析【學習式判解評析】 Time of Taxation to Stock from Technology Investment: Examining the Judgement of Supreme Court 111 Taishentzu 862 |
吳俊志 | 2023/02 | 月旦財稅實務釋評 |
| 7 | 你的財產不是你的財產──論處分借名登記不動產之稅務風險【月旦時論】 Your Property Is Not Your Property: The Tax Risks of Disposing of Real Estate under Other Person's Name |
黃若清 | 2023/02 | 月旦財稅實務釋評 |
| 8 | 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 |
黃若清 | 2023/01 | 月旦財稅實務釋評 |
| 9 | 民宿借名登記及讓與擔保之稅務問題──最高行政法院109年度上字第886號判決評析【爭點解析】 Tax Issues about B&B Borrowing Other's Name and Sicherungsübereignung: Comment on the Supreme Administrative Court Judgment No. 668 in 2020 |
桂祥晟 | 2022/12 | 月旦財稅實務釋評 |
| 10 | 從稅法的刑事及行政責任論借名登記契約【月旦時論】 Study on Contracts of Borrowing Other's Name: From the Perspective of Tax Law's Criminal and Administrative Responsibilities |
吳俊志 | 2022/10 | 月旦財稅實務釋評 |
