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 | 境外事業取得勞務報酬申請適用所得稅特別法條文之時效期間【月旦時論】 The Statutory of Limitations for Foreign Companies to Apply the Adoption of Tax Treatment of Services Remuneration under Special Legislation Related to Income Tax Law |
陳志愷 | 2022/12 | 月旦財稅實務釋評 |
2 | 退稅請求權之前世今生──以最高行政法院107年度判字第340號判決為例【月旦時論】 Past and Present of the Right to Claim a Tax Refund of Overpaid Tax Due to Borrowing Others Name for Registration: Take Supreme Administrative Court Judgment (109) No.340 as an Example |
月旦財稅實務釋評編輯部 | 2022/07 | 月旦財稅實務釋評 |