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查詢：the 查詢結果：共有 374 筆符合條件的資料
| 序號 | 篇名 | 作者 | 日期 | 期刊 |
|---|---|---|---|---|
| 1 | 投保中心對公司不適任董監提起解任訴訟之潛在疑義 Potential Issues in the Securities and Futures Investors Protection Center's Actions for the Removal of Unfit Directors and Supervisors |
吳美齡 | 2025/09 | 月旦財稅實務釋評 |
| 2 | 高齡社會下房東資產管理困境與制度再造──租賃住宅「留房養老」信託制度探討 Asset Management Predicaments for Elderly Landlords in an Aging Society and Institutional Reinvention: A Study on the "Rent-to-Support-Aging" Trust System for Rental Housing |
楊文瑞 | 2025/09 | 月旦財稅實務釋評 |
| 3 | 繼承合建分屋持有期間適用房地合一稅率爭議──兼評最高行政法院112年度上字第583號判決 Disputes over the Application of Integrated Housing and Land Tax Rates to Inherited Joint Construction Projects Based on Holding Period: Commentary on Supreme Administrative Court Judgment No. 583, 2023 |
黃冠璋 | 2025/09 | 月旦財稅實務釋評 |
| 4 | 稅捐中立原則與稅捐優惠之正當性──評釋臺北高等行政法院106年度訴字第1552號判決 The Legitimacy of Tax Incentives and the Principle of Tax Neutrality: A Commentary on Taipei High Administrative Court Judgment No. 1552 of 2017 |
李冠叡 | 2025/09 | 月旦財稅實務釋評 |
| 5 | 論自費收入申報之稅務爭議──臺北高等行政法院106年度訴字第58號判決評析【月旦時論】 An Analytical Review of Tax Disputes Arising from the Declaration of Self-Paid Income by Medical Institutions: A Case Study of Taipei High Administrative Court Judgment No. 58 (2017) |
黃若清 | 2025/08 | 月旦財稅實務釋評 |
| 6 | 孳息或本金他益信託保留受益人變更權之課稅爭議【月旦時論】 Tax Controversies over the Right to Change of Beneficiary in Third-Party Trust |
賴永發、陳月秀 | 2025/08 | 月旦財稅實務釋評 |
| 7 | 我國對中國藉由洗產地規避中美貿易戰關稅之對策解析【月旦時論】 An Analysis of Taiwan's Countermeasures Against China's Origin Labeling Evasion Under the U.S.-China Trade War |
廖建勛 | 2025/08 | 月旦財稅實務釋評 |
| 8 | 壽險業因應匯率升值之外匯價格變動準備金制度──舊制、新制與第二桶金【月旦時論】 Responding to Currency Appreciation: FX Valuation Reserve in Taiwan Life Insurance—Previous Framework, New Rules, and the Second Bucket Reserve |
李照聖 | 2025/08 | 月旦財稅實務釋評 |
| 9 | 所得稅法第14條之4第3項第1款第5目非自願性因素交易之解析【法規解讀】 Analysis of Involuntary Factor Transactions under Article 14-4, Paragraph 3, Subparagraph 1, Item 5 of the Income Tax Act |
月旦財稅實務釋評編輯部 | 2025/08 | 月旦財稅實務釋評 |
| 10 | 論稅捐稽徵機關代位權之行使【月旦時論】 A Study on the Exercise of Subrogation Right by Tax Authorities |
蔡國勝 | 2025/08 | 月旦財稅實務釋評 |
