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序號 篇名 作者 日期 期刊
1 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
2 自用住宅用地供營業人辦理稅籍登記仍可適用優惠稅率的省思【月旦時論】
Reflections on the Preferential Tax Rate Applicable to Self-Use Residential Land for Business Owners to Apply for Tax Registration
鄧輝鼎   2022/02  月旦財稅實務釋評
3 私設通路如何連結法定空地?得否免徵地價稅?──最高行政法院109年度上字第1013號判決簡析【爭點解析】
How Does the Private Passages Connect to the Statutory Vacant Space, and Can It Be Exempted from the Land Value Tax? Comment on the Supreme Administrative Court Judgment No. 1013 in 2020
鄧輝鼎   2021/09  月旦財稅實務釋評
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