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查詢：租稅規避
查詢：租稅規避 查詢結果：共有 11 筆符合條件的資料
| 序號 | 篇名 | 作者 | 日期 | 期刊 |
|---|---|---|---|---|
| 1 | 論租稅規避下實質課稅原則調整及裁罰──評最高行政法院112年度上字第275號判決【學習式判解評析】 Review the Adjustment of the Principle of Substantive Taxation Principles and Penalties under Tax Avoidance: Comment on the Supreme Administrative Court's Judgment No. 275 in 2023 |
胡淑雲 | 2025/04 | 月旦財稅實務釋評 |
| 2 | 論境外保單之遺產稅課徵及租稅規避──最高行政法院111年度上字第20號判決評析【爭點解析】 Taxation of Inherited Offshore Insurance Policies and Tax Avoidance: A Commentary on Supreme Administrative Court Judgment 111-Shang-20 |
黃若清 | 2025/02 | 月旦財稅實務釋評 |
| 3 | 農地贈與、農用證明與贈與租稅規避法律問題分析【月旦時論】 Legal Analysis on Farmland Donation, Agricultural Use Certification, and Avoidance of Gift Tax |
陳明燦 | 2025/02 | 月旦財稅實務釋評 |
| 4 | 遺產稅中死亡前2年內贈與案例研析【月旦時論】 Analysis on Cases of Gifts Within Two Years before Death in Estate Tax |
紀昶銓、張嘉倩 | 2024/09 | 月旦財稅實務釋評 |
| 5 | 租稅規避的定義與境外保單爭議分析──最高行政法院111年度上字第20號判決評析【學習式判解評析】 Definition of Tax Avoidance and Offshore Insurance Controversies: Examining the Judgment of Supreme Administrative Court 111 Shang tzu No. 20 |
吳俊志 | 2024/06 | 月旦財稅實務釋評 |
| 6 | 再論區段徵收公告前農地贈與之租稅規避爭議──評最高行政法院110年度上字第256號判決【月旦時論】 Rediscuss the Issue over Tax Avoidance on the Gift of Agricultural Land before Expropriation Announcement: An Analysis of Supreme Administrative Court Judgment (110) Shang Tzu No. 256 |
李益甄、王鈺文 | 2023/03 | 月旦財稅實務釋評 |
| 7 | 機關團體銷售貨物或勞務以外收入不應課稅【月旦時論】 Tax on Income Derived by Organizations or Institutions Should Be Exempted |
林隆昌 | 2023/02 | 月旦財稅實務釋評 |
| 8 | 從實質課稅原則探討公共設施保留地與建地分割課徵贈與稅【月旦時論】 A Discussion of Levying Gift Tax on Land Reserved for Public Facilities and Division Building Land from the Principle of Substantive Taxation |
潘俊男 | 2022/09 | 月旦財稅實務釋評 |
| 9 | 房地合一課稅持有期間之計算【月旦時論】 Calculation of Holding Period for House and Land Transactions Income Tax |
曾邑倫 | 2021/07 | 月旦財稅實務釋評 |
| 10 | 理財規劃或稅捐規避？——最高行政法院100年度判字第1589號行政判決【學習式判解評析】 Wealth Management or Tax Avoidance? —the judgment of the Supreme Administrative Court (100) Pan Tzu No. 1589 |
李秉謙 | 2020/12 | 月旦財稅實務釋評 |
