首頁
查詢：the
查詢：the 查詢結果：共有 392 筆符合條件的資料
| 序號 | 篇名 | 作者 | 日期 | 期刊 |
|---|---|---|---|---|
| 1 | 營業稅溢繳退還在申報與申請程序上的差異與實務疑義 Differences and Practical Questions Regarding the Declaration and Application Procedures for Refunds of Overpaid Business Tax |
月旦財稅實務釋評編輯部 | 2026/01 | 月旦財稅實務釋評 |
| 2 | 境外事業以個人名義提供技術服務得否適用所得稅法第25條？——西班牙建築師案例 Foreign Enterprise Providing Technical Services in the Name of an Individual Applies Article 25 of the Income Tax Act? —Spanish Architects Case Study |
李維峻、張郁柏 | 2026/01 | 月旦財稅實務釋評 |
| 3 | 論股東權與繼承權交織的困境突破——以裁判憲法審查之可能進行探討 Breaking Through the Dilemma of Intertwined Shareholder Rights and Inheritance Rights: Exploring the Possibility of Constitutional Complaint |
陳柏諭 | 2026/01 | 月旦財稅實務釋評 |
| 4 | 租賃住宅信託財產所得之稅務制度性懲罰與改革路徑 The Systemic Tax Penalty on Income from Rental Housing Trust Property and the Path to Reform |
楊文瑞 | 2026/01 | 月旦財稅實務釋評 |
| 5 | 「因應國際情勢強化經濟社會及民生國安韌性特別條例」之立法評析(二)──特別預算概念與法規範 Legislative Commentary on the Special Ordinance to Strengthen the Resilience of the Economy, Society, People's Livelihoods, and National Security in Response to the International Situation (II): Special Budget and Law |
廖欽福 | 2026/01 | 月旦財稅實務釋評 |
| 6 | 股東臨時動議權之行使與公司治理影響 The Exercise of Shareholders' Extraordinary Motions and the Impact on Corporate Governance |
闕光威 | 2026/01 | 月旦財稅實務釋評 |
| 7 | 論印花稅廢議再起【月旦時論】 Discuss the Issue of Stamp Duty Abolition |
沈政安 | 2025/12 | 月旦財稅實務釋評 |
| 8 | 解析銀行辦理高資產客戶適用之金融商品及服務管理辦法【法規解讀】 Analysis of the Regulations Governing Financial Products and Services for High-Net-Worth Clients in Banking Institutions |
廖建勛 | 2025/12 | 月旦財稅實務釋評 |
| 9 | 稽徵機關為清理欠稅選任遺產管理人之實務觀察【月旦時論】 Hands-on Observation in the Taxation Agency Which Applies to the Court for Appointment of a Manager for the Property of the Deceased in Order to Collect Overdue Taxes |
吳孟鴻 | 2025/12 | 月旦財稅實務釋評 |
| 10 | 為併購目的而取得股份之認定與體系衝突──從大同案與泰山案出發【月旦時論】 "Merger Purpose" and Legislative Tension with the Securities and Exchange Act: Insights from the Tatung and Taishan Cases |
賴彥誠 | 2025/11 | 月旦財稅實務釋評 |
