查詢結果:共有 2 筆符合條件的資料
序號 | 篇名 | 作者 | 日期 | 期刊 |
---|---|---|---|---|
1 | 地價稅的減免事由消滅及其責任歸屬──評臺北高等行政法院高等庭112年度訴字第14號判決【月旦時論】 Extinction of the Cause for Reduction and Exemption of Land Value Tax and Its Attribution of Responsibilities: An Analysis of High Administrative Litigation Division of Taipei High Administrative Court Judgment (112) Su Tze No. 14 |
陳衍任 | 2024/08 | 月旦財稅實務釋評 |
2 | 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 |