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查詢：廖建勛
查詢：廖建勛 查詢結果：共有 12 筆符合條件的資料
| 序號 | 篇名 | 作者 | 日期 | 期刊 |
|---|---|---|---|---|
| 1 | 內地稅新頒函釋：營利事業認列國外被投資事業特定投資損失證明免經外館驗證【函令解析】 | 廖建勛 | 2025/04 | 月旦財稅實務釋評 |
| 2 | 娛樂稅新制全面上路──消費者與業者該如何應對票價、稅率雙雙變動？【法規解讀】 Entertainment Tax Reform in Full Effect: How Should Consumers and Businesses Respond to Changes in Ticket Prices and Tax Rates? |
廖建勛 | 2024/12 | 月旦財稅實務釋評 |
| 3 | 境外低稅負國家或地區之信託股權適用CFC制度規定【法規解讀】 Application of CFC Rules on Trust Equity in Low-Tax Jurisdictions |
廖建勛 | 2024/11 | 月旦財稅實務釋評 |
| 4 | 海外留學業、海外旅遊業及移民業之稅務探討【月旦時論】 Tax Issues for Overseas Study, Travel, and Immigration Industries |
廖建勛 | 2024/07 | 月旦財稅實務釋評 |
| 5 | 個人計算受控外國企業所得稅首次申報，你準備好了嗎？【月旦時論】 First-time Filing of Controlled Foreign Company (CFC) Income Tax Return: Are You Ready? |
廖建勛 | 2024/02 | 月旦財稅實務釋評 |
| 6 | 產業創新條例（臺版晶片法案）之解析【法規解讀】 The Analysis of the Industrial Innovation Act (also called Taiwan Chip Act) |
廖建勛 | 2023/12 | 月旦財稅實務釋評 |
| 7 | 加值型及非加值型營業稅法函令釋示：營利事業所得稅採試算暫繳免計入受控外國企業投資收益【函令解析】 | 廖建勛 | 2023/09 | 月旦財稅實務釋評 |
| 8 | 母子公司合併辦理未分配盈餘適用產創條例第23條之3【法規解讀】 The Merger of a Parent and Subsidiary Company Shall Be Subject to the Provisions of Article 23-3 of the Industrial Innovation Act Regarding the Treatment of Undistributed Profits |
廖建勛 | 2023/07 | 月旦財稅實務釋評 |
| 9 | CFC對公司及個人異同之法規解析【法規解讀】 Regulatory Analysis of CFC for Corporations and Individuals |
廖建勛 | 2023/04 | 月旦財稅實務釋評 |
| 10 | 贈與節稅小妙招──無償共同持有之稅務解析【月旦時論】 Gift Tax Mitigation: The Analysis of Without Consideration for Co-Ownership |
廖建勛、陳揚仁 | 2022/10 | 月旦財稅實務釋評 |
