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查詢：常設機構
查詢：常設機構 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 | AI系統涉及稅務的數個影響面向──探討稅務身分、稅務管理與市場導向的稅制改革【月旦時論】 Several Tax-Related Perspectives of AI Systems: A Preliminary Study of Tax Identity, Tax Administration, and Market-Oriented Tax Reform |
黃士洲 | 2025/04 | 月旦財稅實務釋評 |
| 2 | 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(二)【月旦時論】 Permanent Establishment and Transfer Pricing Issues Concerning Cross-Border E-Commerce: A Synopsis of Recent Taiwan and International Developments (II) |
黃士洲 | 2023/02 | 月旦財稅實務釋評 |
| 3 | 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) |
黃士洲 | 2023/01 | 月旦財稅實務釋評 |
| 4 | 從事境外代購是否構成營業稅納稅義務人之探討？──最高行政法院判決108年度判字第40號評析【爭點解析】 A Study On Whether Overseas Surrogate Shopping May Be Taxpayers Of Business Tax: Comment on the Supreme Administrative Court Judgment No. 40 in 2019 |
黃若清 | 2022/10 | 月旦財稅實務釋評 |
| 5 | 解析臺沙與臺英租稅協定簽署及增修之介紹與適用【月旦時論】 Analysis the Tax Treaty Signed and Additions between Taiwan and Saudi Arabia, Britain |
月旦財稅實務釋評編輯部 | 2022/01 | 月旦財稅實務釋評 |
| 6 | 支付跨國電商平臺廣告報酬之扣繳問題【月旦時論】 The Issue of Withholding of Remuneration When Advertising on Multinational E-Commerce Platforms |
周泰維、聶瑞毅 | 2021/11 | 月旦財稅實務釋評 |
| 7 | 數位經濟時代之稅務挑戰──解析跨境電商之課稅議題【月旦時論】 Tax Challenges of the Digitalized Economy: Tax Issues for Cross-Border Electronic Businesses |
賴永發、張惟桔 | 2020/03 | 月旦財稅實務釋評 |
