查詢結果:共有 2 筆符合條件的資料
序號 | 篇名 | 作者 | 日期 | 期刊 |
---|---|---|---|---|
1 | 營利事業如何降低涉外支付扣繳稅款及適用條件【月旦時論】 How Profit-Seeking Enterprise Reduce Withholding Tax for Its Payment to Foreign Entities and the Premise for Application |
賴永發、許毅帆 | 2022/05 | 月旦財稅實務釋評 |
2 | 適用租稅協定請求退還溢扣繳稅款問題之研究【月旦時論】 A Study on the Issues Concerning the Application of Tax Treaties in Regards to Refund Requests for Overpayment of Withholding Tax |
陳衍任 | 2020/02 | 月旦財稅實務釋評 |