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首頁查詢:租稅協定

查詢結果:共有 7 筆符合條件的資料


序號 篇名 作者 日期 期刊
1 臺日租稅協定營業利潤免稅與權利金上限稅率規定之適用【月旦時論】
Tax Exemption Concerning Business Profits and Reduced Tax Rate Concerning Royalties under the Tax Agreement between Taiwan and Japan
陳逸竹   2023/02  月旦財稅實務釋評
2 解析臺沙與臺英租稅協定簽署及增修之介紹與適用【月旦時論】
Analysis the Tax Treaty Signed and Additions between Taiwan and Saudi Arabia, Britain
月旦財稅實務釋評編輯部   2022/01  月旦財稅實務釋評
3 支付跨國電商平臺廣告報酬之扣繳問題【月旦時論】
The Issue of Withholding of Remuneration When Advertising on Multinational E-Commerce Platforms
周泰維聶瑞毅   2021/11  月旦財稅實務釋評
4 租稅協定與境外佣金的課稅權歸屬——最高行政法院109年度判字第101號行政判決簡析【學習式判解評析】
Tax Treaty and Commission Fee’s Taxation
黃士洲   2020/09  月旦財稅實務釋評
5 租稅協定下營業利潤於司法實務之判斷【月旦時論】
Judgment of Judicial Practice of Business Profits under Treaty
曾邑倫   2020/08  月旦財稅實務釋評
6 數位經濟時代之稅務挑戰──解析跨境電商之課稅議題【月旦時論】
Tax Challenges of the Digitalized Economy: Tax Issues for Cross-Border Electronic Businesses
賴永發張惟桔   2020/03  月旦財稅實務釋評
7 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
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