查詢結果:共有 13 筆符合條件的資料
序號 | 篇名 | 作者 | 日期 | 期刊 |
---|---|---|---|---|
1 | 法人平台媒合不動產借貸適法性之研析(一)【月旦時論】 An Analysis on the Legality of Matchmaking Real Estate Lending by Corporate Platforms (I) |
林清汶 | 2024/03 | 月旦財稅實務釋評 |
2 | 借名行為所得的課稅──臺北高等行政法院高等庭112年度訴字第653號判決評析【爭點解析】 Taxation of Income from Contract of Borrowing Other's Name: A Brief Analysis of Taipei High Administrative Litigation Division of High Administrative Court Judgment (112) Su Tze No.653 |
鄧輝鼎 | 2024/02 | 月旦財稅實務釋評 |
3 | 保留受益人異動權之他益信託遺產稅核課爭議──以最高行政法院110年度上字第501判決出發【月旦時論】 Controversy over the Estate Tax Assessment with Beneficiary Amendment Rights: Based on the Supreme Administrative Court's Decision No. 110, Case No. Shang 501 |
黃冠璋 | 2023/10 | 月旦財稅實務釋評 |
4 | 遺囑信託實務爭議案例解析【月旦時論】 Case Analysis of Testamentary Trust Practice Disputes |
曾邑倫 | 2023/09 | 月旦財稅實務釋評 |
5 | 不動產借名登記返還的之稅務問題解析【月旦時論】 A Study on the Taxation of Returned Real Estate Registered under Borrowed Name |
洪紹剴 | 2023/04 | 月旦財稅實務釋評 |
6 | 論孳息他益股票信託之贈與稅課徵──最高行政法院104年度判字第530號判決評釋【學習式判解評析】 Discussion on the Gift Tax of Other-Interest-Oriented Stock Trust: Comment on the Supreme Administrative Court Judgment No.530 in 2015 |
黃郁涵 | 2023/03 | 月旦財稅實務釋評 |
7 | 家族信託稅制之建構──以日本法為借鏡(一)【月旦時論】 The Construction of the Taxation on Family Trust: Lessons from Japanese Law |
邱怡凱 | 2022/11 | 月旦財稅實務釋評 |
8 | 公益信託的稅捐優惠與監管【法規解讀】 Regulation and tax concessions for Charitable Trust |
吳俊志 | 2022/09 | 月旦財稅實務釋評 |
9 | 公共設施保留地為自益信託財產之遺產稅探討【月旦時論】 Discussion on the Estate Tax of the Self-benefit Trust Property of Land Reserved for Public Facilities |
月旦財稅實務釋評編輯部 | 2022/07 | 月旦財稅實務釋評 |
10 | 土地稅法與房屋稅條例函令釋示:遺囑信託房地符合要件者准按自住用稅率課徵地價稅及房屋稅【函令解析】 | 簡英宗 | 2021/04 | 月旦財稅實務釋評 |