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查詢：爭點解析
查詢：爭點解析 查詢結果：共有 59 筆符合條件的資料
| 序號 | 篇名 | 作者 | 日期 | 期刊 |
|---|---|---|---|---|
| 1 | 遺囑要式性與遺囑人真意之調和──臺灣高等法院106年度家上字第234號民事判決【爭點解析】 Reconciliation between the Formality of the Will and the True Intention of the Testator: Commentary on the Taiwan High Court's 106th Annual Civil Judgment No. 234 |
陳佳鴻 | 2024/09 | 月旦財稅實務釋評 |
| 2 | 贈與上市（櫃）股票價值之認定時點──評最高行政法院110年度上字第740號判決【爭點解析】 The Timing for Valuation of Donated Exchange: Listed and OTC-Listed Shares- Comment for Supreme Administrative Court Judgment Shang No.740 (2021) |
李益甄、李友晟 | 2024/08 | 月旦財稅實務釋評 |
| 3 | 解析生技醫藥公司的審定標準──以最高行政法院109年度判字第14號判決為例【爭點解析】 Analyze the Approval Standards of biotech and Pharmaceutical Companies: The Supreme Administrative Court's Judgment No. 14 in 2020 |
王萱雅 | 2024/07 | 月旦財稅實務釋評 |
| 4 | 論進口貨物歸屬稅則號別之裁罰認定標準──評最高行政法院111年度上字第182號判決【爭點解析】 Standards for Determining Penalties for Imported Goods' Tariff Numbers: Comment on the Supreme Administrative Court’s Judgment No. 182 in 2022 |
王萱雅 | 2024/06 | 月旦財稅實務釋評 |
| 5 | 論公司股權借名登記是否應課徵遺產稅──最高行政法院109年度上字第349號判決評析【爭點解析】 A Study on Whether Borrowing Other's Name for Equity Is Subject to Inheritance Tax: Comment on the Supreme Administrative Court Judgment No. 349 in 2020 |
黃若清 | 2024/05 | 月旦財稅實務釋評 |
| 6 | 營業稅「境內銷售行為」與「境內營業人」之判斷──最高行政法院有關判決之整理【爭點解析】 Definition of ""Domestic Sales"" and ""Domestic Business Entities"" for Value-added and Non-value-added Business Tax Act: A Compilation of 2 Supreme Administrative Court Judegments |
李秉謙 | 2024/04 | 月旦財稅實務釋評 |
| 7 | 兼營營業人營業稅進項稅額扣抵法之更正──評最高行政法院107年度判字第550號判決【爭點解析】 Correction of Input Tax Deduction Method in Business Tax for Dual-Status Business Entities: Comment for Supreme Administrative Court Judgment Pan No.550 (2018) |
李益甄、李友晟 | 2024/03 | 月旦財稅實務釋評 |
| 8 | 借名行為所得的課稅──臺北高等行政法院高等庭112年度訴字第653號判決評析【爭點解析】 Taxation of Income from Contract of Borrowing Other's Name: A Brief Analysis of Taipei High Administrative Litigation Division of High Administrative Court Judgment (112) Su Tze No.653 |
鄧輝鼎 | 2024/02 | 月旦財稅實務釋評 |
| 9 | 遲延給付利息賠償之所得稅課稅檢討──最高行政法院110年度判字第112號判決評析【爭點解析】 Research on Income Taxation of Default Interest: Comment on the Supreme Administrative Court Judgment No. 112 in 2021 |
劉育嘉 | 2024/01 | 月旦財稅實務釋評 |
| 10 | 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 |
