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 | 受監護宣告前財產被他人侵奪的課稅爭議問題──最高行政法院107年度判字第7號判決評析【月旦時論】 Taxation Disputes Concerning the Misappropriation of Assets Prior to the Commencement of Guardianship: Commentary on Supreme Administrative Court Judgment No. 7, 2018 |
張淼森、李家蔚 | 2025/04 | 月旦財稅實務釋評 |
2 | 債權人代位申報遺產稅案例研析【月旦時論】 Research on Estate Tax Declaration by Subrogated Creditors |
李家蔚、張育瑋 | 2025/03 | 月旦財稅實務釋評 |
3 | 遺產稅上應納未納稅捐扣除額案例研析【月旦時論】 Case Study of the Deduction of the Taxes Owed on Estate Tax |
李家蔚 | 2025/01 | 月旦財稅實務釋評 |
4 | 上市公司股票遇有價格劇烈變動之遺產稅估價方式探討(二)【月旦時論】 Discussion on Inheritance Valuation Methods When Listed Company Stocks Experience Drastic Price Changes under Estate Tax (II) |
李家蔚 | 2024/11 | 月旦財稅實務釋評 |
5 | 上市公司股票遇有價格劇烈變動之遺產稅估價方式探討(一)【月旦時論】 Discussion on Inheritance Valuation Methods When Listed Company Stocks Experience Drastic Price Changes under Estate Tax (I) |
李家蔚 | 2024/09 | 月旦財稅實務釋評 |
6 | 美國聯邦法院首次認定NFT為投資契約──Friel v. Dapper Labs案判決釋評【學習式判解評析】 For the First time, U.S. Federal Court Recognized NFT as an Investment Contract: Commentary on Friel v. Dapper Labs |
李家蔚 | 2024/07 | 月旦財稅實務釋評 |
7 | 遺產稅中常見土地減免規定彙總【月旦時論】 Summary of Land Deductions and Exemptions in Estate Tax |
李家蔚、紀昶銓 | 2024/05 | 月旦財稅實務釋評 |
8 | 法定空地課徵地價稅爭議──112年憲判字第19號判決評析【月旦時論】 The Controversy over the Imposition of Land Value Tax on Statutory Vacant Space: Analysis of TCC Judgement 112-Hsien-Pan-19 |
李家蔚 | 2024/03 | 月旦財稅實務釋評 |
9 | 延長剩餘財產交付義務履行期限之爭議──臺北高等行政法院111年度訴字第1405號判決評析【爭點解析】 The Issues of Extending the period of the Obligation to Distribute the Matrimonial Property: An Analysis of Taipei High Administrative Court Judgment (111) Su Tze No. 1405 |
李家蔚 | 2023/12 | 月旦財稅實務釋評 |
10 | 人壽保險不計入遺產總額判斷標準──以保險是否具備「定額給付性質」為中心【月旦時論】 Judgment Criteria for What Kind of Life Insurance Shall Exclude from the Gross Estate: Centered on Whether Life Insurance Fixed Sums |
李家蔚 | 2023/07 | 月旦財稅實務釋評 |