查詢結果:共有 4 筆符合條件的資料
序號 | 篇名 | 作者 | 日期 | 期刊 |
---|---|---|---|---|
1 | 所得稅?遺產稅?──違反告知義務後保險人給付之和解金【月旦時論】 Income Tax? Inheritance Tax? —Settlement Benefits Paid by the Insurer after Breach of Disclosure Obligation |
龍海明 | 2025/03 | 月旦財稅實務釋評 |
2 | 論第三人協力義務──保險人(於)變更要保人時可否要求先檢附證明文件?【月旦時論】 On the Third Party's Obligation to Cooperate for Taxation Purpose: Can the Insurer Require That the Change of the Insured Be Accompanied by Sporting Certificate Documents? |
龍海明 | 2024/02 | 月旦財稅實務釋評 |
3 | 人壽保險之全殘保險金是所得嗎?【月旦時論】 Is Total Disability Insurance Benefit of Life Insurance Be Income? |
龍海明 | 2023/11 | 月旦財稅實務釋評 |
4 | 人壽保險之要保人與生存保險金受益人不同時應課什麼稅?【月旦時論】 What Taxes Should Be Imposed When the Policyholder and the Living Beneficiary of a Life Insurance Policy Are Different Individuals? |
龍海明 | 2023/06 | 月旦財稅實務釋評 |