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查詢：消滅時效
查詢：消滅時效 查詢結果：共有 6 筆符合條件的資料
| 序號 | 篇名 | 作者 | 日期 | 期刊 |
|---|---|---|---|---|
| 1 | 論借名登記不動產之遺產稅核課期間──最高行政法院109年度上字第553號判決評析【爭點解析】 A Study on the Estate tax Taxable Period for Real Estate Registered in Borrowed Names: Comment on the Supreme Administrative Court Judgment No. 553 in 2020 |
黃若清 | 2023/06 | 月旦財稅實務釋評 |
| 2 | 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 |
| 3 | 稅捐稽徵法第21條修正解析──以時效不完成為範圍【月旦時論】 Analysis on the Amendment of Article 21 of the Tax Collection Act: Taking Unexpired Statute of Limitations as the Scope of Research |
月旦財稅實務釋評編輯部 | 2022/04 | 月旦財稅實務釋評 |
| 4 | 論稅捐徵收期間之計算【月旦時論】 Discussion on the Calculation of the Tax Collection Period |
蔡國勝 | 2021/12 | 月旦財稅實務釋評 |
| 5 | 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 |
| 6 | 稅捐規避之判斷、核課期間與起算點──以農地即將公用徵收前夕之移轉贈與為例【月旦時論】 On Judgment of Tax Avoidance Behavior, Period of Taxation, and Its Starting Point of Taxation Period |
柯格鐘 | 2020/01 | 月旦財稅實務釋評 |
