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查詢：協力義務
查詢：協力義務 查詢結果：共有 15 筆符合條件的資料
| 序號 | 篇名 | 作者 | 日期 | 期刊 |
|---|---|---|---|---|
| 1 | 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 |
| 2 | 論稽徵機關之證明責任及職權調查主義【月旦時論】 A Study on Burden of Proof of The National Tax Collection Authorities and The Inquisitorial Investigation |
黃若清 | 2024/02 | 月旦財稅實務釋評 |
| 3 | 論農業用地移轉之土地增值稅稅基判斷──以最高行政法院112年度上字第255號判決為中心【學習式判解評析】 Discussion on the Tax Base of Land Value Increment Tax on Agricultural Land Transfer: Focusing on the Supreme Administrative Court Judgment (112) Shang Tzu No. 255 |
李益甄、王鈺文 | 2023/12 | 月旦財稅實務釋評 |
| 4 | 稅務訴訟職權調查義務與客觀舉證責任之關係辯證──最高行政法院110年度上字第300號判決評析【學習式判解評析】 Discussion on the Relationship between the Inquisitorial Investigation and the Objective Burden of Proof in Tax Litigation: Focusing on the Administrative Judgment of Supreme Administrative Court (110) Shang-Zi No. 300 |
李益甄、楊宛萱 | 2023/11 | 月旦財稅實務釋評 |
| 5 | 企業併購下商譽攤銷的舉證責任分配【月旦時論】 Burden of Proof for the Tax Write-Off of the Goodwill of an Enterprise in Merger and Acquisition Transactions |
謝如蘭 | 2022/11 | 月旦財稅實務釋評 |
| 6 | 營業稅銷售額之認定與協力義務——最高行政法院109年度上字第780號判決評釋【爭點解析】 Recognition of Sales Amounts in VAT and Obligation to Assist: Comment on the Supreme Administrative Court Judgment No. 780 in 2019 |
桂祥晟 | 2021/10 | 月旦財稅實務釋評 |
| 7 | 稅捐稽徵之協力義務及衍生之推計課稅適用──兼評最高行政法院108年度上字第682號及判字第33號判決【學習式判解評析】 Obligations to Cooperation for Taxation Purpose and Application on Taxation According Estimation: An Analysis on Supreme Administrative Court Judgment No. 682 & 33 (2019) |
賈棕凱 | 2021/10 | 月旦財稅實務釋評 |
| 8 | 以OECD觀點看數位平臺之新時代納稅協力義務方向【月旦時論】 Digital Platforms's Obligation to Assist In Tax Administrative: From OECD Point of View |
月旦財稅實務釋評編輯部 | 2021/07 | 月旦財稅實務釋評 |
| 9 | 論保險人之協力義務──人壽保險變更要保人之適用【月旦時論】 Discussion on the Cooperative Obligation of the Insurer:Applicability of Life Insurance Modifying Applicant |
蔡國勝 | 2021/04 | 月旦財稅實務釋評 |
| 10 | 納稅者權利保護法規範下的稅務訴訟舉證責任【月旦時論】 The Burden of Proof in Tax Litigation under the Taxation Protection Law |
林文舟 | 2021/02 | 月旦財稅實務釋評 |
