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查詢：the 查詢結果：共有 417 筆符合條件的資料
| 序號 | 篇名 | 作者 | 日期 | 期刊 |
|---|---|---|---|---|
| 1 | 企業併購法產業控股公司緩課新制之立法解析與房地合一稅適用爭議 Legislative Analysis of the New Tax Deferral Mechanism for Industry Holding Companies and Its Interaction with Taiwan's Integrated House and Land Income Tax System |
王明勝 | 2026/09 | 月旦財稅實務釋評 |
| 2 | AI晶片產業股「四貸同堂」下，對房市的衝擊及對策 The Impacts and Countermeasures on the Housing Market under the "Four-Facet Financing" Phenomenon in Stock Investment |
林左裕、蘇以愛、郭祖廷、劉明岳 | 2026/09 | 月旦財稅實務釋評 |
| 3 | 從證交所雙指引看穩定幣與加密貨幣之金融監理演進 The Evolution of Financial Regulation for Stablecoins and Cryptocurrencies: Insights from the TWSE's Dual Guidelines |
謝昇峯 | 2026/09 | 月旦財稅實務釋評 |
| 4 | 房地合一稅新制連續繼承爭議──評析最高行政法院115年度上字第35號判決 Successive Inheritance Disputes under the Tax on the Income Derived from Transactions of House and Land: A Comment on the Judgment of Supreme Administrative Court (115) Shang Zi No. 35 |
葉柏良、邱松霖 | 2026/09 | 月旦財稅實務釋評 |
| 5 | 無謀生能力之實務認定與爭議解析——以財政部109年3月26日台財稅字第10904516510號令為中心 Practical Determination and Dispute Analysis of the ""Inability to Earn a Living"" under Tax Law: From the Ministry of Finance, Administrative Rule No. 10904516510 Dated March 26, 2020 |
沈平安 | 2026/08 | 月旦財稅實務釋評 |
| 6 | 「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(四)──特別預算制度之修正芻議【月旦時論】 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 (IV): Proposals for Reforming the Special Budget System |
廖欽福 | 2026/07 | 月旦財稅實務釋評 |
| 7 | 繼承取得「特定股權」後出售之稅務解析──以財政部115年4月21日台財稅字第11504560890號令為核心【月旦時論】 Tax Analysis of the Sale of Inherited "Specified Equity Interests": Focusing on Ministry of Finance Order Tai-Tsai-Shui No. 11504560890 of April 21, 2026 |
許博升 | 2026/07 | 月旦財稅實務釋評 |
| 8 | 證券交易法民事責任主觀要件之舉證責任──以會計師及律師為例【月旦時論】 Subjective Elements and the Burden of Proof for Civil Liability under the Securities and Exchange Act: Accountants and Lawyers as Examples |
蔡宛錡、黃天偉 | 2026/07 | 月旦財稅實務釋評 |
| 9 | 死亡保險給付實質課徵遺產稅之根本問題研析──以最高行政法院111年度上字第837號判決為例【月旦時論】 Analysis of the Fundamental Issues of Substantive Taxation of Death Insurance Benefits: Supreme Administrative Court Judgment No. 837 of 111 Years |
王信瀚 | 2026/06 | 月旦財稅實務釋評 |
| 10 | 虛擬資產衍生性商品之法律定性與期貨交易法適用界限──以永續合約為中心【月旦時論】 Legal Characterization of Virtual Asset Derivatives and the Scope of the Futures Trading Act: A Focus on Perpetual Contracts |
葉耀群 | 2026/06 | 月旦財稅實務釋評 |
