首頁
查詢：稅捐規避
查詢：稅捐規避 查詢結果：共有 9 筆符合條件的資料
| 序號 | 篇名 | 作者 | 日期 | 期刊 |
|---|---|---|---|---|
| 1 | 稅捐規避與稅捐逃漏之界限——最高行政法院108年度判字第203號判決評析 The Line between Tax Avoidance and Tax Evasion: An Analysis on Supreme Administrative Court Judgment No. 203 (2019) |
邱晨 | 2022/05 | 月旦財稅實務釋評 |
| 2 | 房地合一稅之規避防杜條款──談所得稅法第4條之4的修正【月旦時論】 Anti-Tax Avoidance Clause of Consolidated Housing and Land Tax: Focus on Amendment to Article 4-4 of Income Tax Law |
柯格鐘 | 2021/09 | 月旦財稅實務釋評 |
| 3 | 擴大書審稅制的法律觀點──從租稅法律主義、量能課稅原則切入【月旦時論】 Enhanced Simplified Tax Examination System and Legal Perspectives |
黃士洲 | 2021/02 | 月旦財稅實務釋評 |
| 4 | 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 |
| 5 | 稅捐規避之調整不應變動私法上法律效果——最高行政法院108年度判字第117號行政判決【學習式判解評析】 Adjustmen of Tax Avoidance Shall not Have Legal Effect on Civil Law Conduct |
吳俊志 | 2020/04 | 月旦財稅實務釋評 |
| 6 | 數位經濟下逃漏稅洗錢態樣之分析與對策【月旦時論】 Analysis and Countermeasures of Tax Evasion and Money Laundering in the Digital Economy Securities |
梁建道 | 2020/03 | 月旦財稅實務釋評 |
| 7 | 從Uber營業稅案看跨境電商的風險與未來趨勢——利潤移轉、帳務憑證、清償與資安風險【月旦時論】 Uber Tax Issues and E-Commerce Risks and Future Developments─Risks Regarding Profit Shifting, Invoices, Insolvency, and Information Securities |
黃士洲 | 2020/02 | 月旦財稅實務釋評 |
| 8 | 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 |
| 9 | 從Uber稅案看跨境電商的風險與未來趨勢——高度數位化模式、實體營運處所與數位服務稅【月旦時論】 Uber Tax Issues and E-Commerce Risks and Future Developments: Highly Digitalized Business Model, Physical Business Place and Digital Service Tax |
黃士洲 | 2020/01 | 月旦財稅實務釋評 |
