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查詢結果:共有 3 筆符合條件的資料


序號 篇名 作者 日期 期刊
1 論租稅處分之變更──德國法雙軌更正機制與我國法制之檢討【月旦時論】
The Way to Correct Tax Assessments: A Comparative Study of the German Dual-Track Correction System and the Tax Collection Procedure in Taiwan
許家豪   2026/04  月旦財稅實務釋評
2 德國所得稅法職業上工具支出必要費用之最新發展【月旦時論】
The Current Development on the Deduction of the Vocational Tool Expenses as Income-related Expenses in the German Income Tax Act
許家豪   2022/11  月旦財稅實務釋評
3 評析我國所得稅法中進修訓練必要費用之減除──以比較德國所得稅法之角度為中心【月旦時論】
A Gross Analysis on the Deduction of the Upgrading Training Expenses as Income-related Expenses in the Income Tax Act: Comparing with the German Income Tax Act as Principle
許家豪   2022/08  月旦財稅實務釋評
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