查詢結果:共有 5 筆符合條件的資料
序號 | 篇名 | 作者 | 日期 | 期刊 |
---|---|---|---|---|
1 | 受控外國企業制度實施之挑戰【月旦時論】 Challenges in the Implementation of Controlled Foreign Corporation (CFC) System |
王明勝 | 2023/07 | 月旦財稅實務釋評 |
2 | 論受控外國企業制度對所得稅負之影響【月旦時論】 A Study on Impact of Controlled Foreign Company (CFC) Rule on Income Tax |
黃若清 | 2023/05 | 月旦財稅實務釋評 |
3 | 跨國企業如何降低全球反避稅之衝擊?【月旦時論】 How Can Multinational Enterprises Reduce the Impact of Global Anti-Taxi Avoidance? |
黃劭彥、許義忠、楊玉婷 | 2023/01 | 月旦財稅實務釋評 |
4 | 境外資金回臺專法落日,受控外國企業稅制準備接續上路【月旦時論】 Along with the Sunset of the Repatriated Offshore Funds Act, CFC Rules Are Expected to Come into Effect Soon |
賴永發、方彥婷 | 2021/12 | 月旦財稅實務釋評 |
5 | 房地合一稅2.0的修法評析──以溯及既往與反避稅措施為觀察對象 【月旦時論】 The Reform of House Land Income Taxation, Trust Protection and Anti-Avoidance |
黃士洲 | 2021/05 | 月旦財稅實務釋評 |