查詢結果:共有 4 筆符合條件的資料
序號 | 篇名 | 作者 | 日期 | 期刊 |
---|---|---|---|---|
1 | 德國所得稅法職業上工具支出必要費用之最新發展【月旦時論】 The Current Development on the Deduction of the Vocational Tool Expenses as Income-related Expenses in the German Income Tax Act |
許家豪 | 2022/11 | 月旦財稅實務釋評 |
2 | 稅捐規避立法與案例解析【月旦時論】 Tax Avoidance and the Taxpayer Rights Protection Act |
黃俊杰 | 2022/11 | 月旦財稅實務釋評 |
3 | 評析我國所得稅法中進修訓練必要費用之減除──以比較德國所得稅法之角度為中心【月旦時論】 A Gross Analysis on the Deduction of the Upgrading Training Expenses as Income-related Expenses in the Income Tax Act: Comparing with the German Income Tax Act as Principle |
許家豪 | 2022/08 | 月旦財稅實務釋評 |
4 | 稅捐處罰與納稅者權利保護【月旦時論】 Tax Penalty and the Taxpayer's Rights Protection |
黃俊杰 | 2022/07 | 月旦財稅實務釋評 |