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查詢：the 查詢結果：共有 129 筆符合條件的資料
| 序號 | 篇名 | 作者 | 日期 | 期刊 |
|---|---|---|---|---|
| 1 | 解析臺沙與臺英租稅協定簽署及增修之介紹與適用 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 |
| 2 | 稅捐稽徵法第44條修正分析──以給與憑證為範圍 Analysis on the Amendment to Article 44 of the Tax Collection Act: Taking Providing Certificates as the Scope of Research |
月旦財稅實務釋評編輯部 | 2022/01 | 月旦財稅實務釋評 |
| 3 | 技術作價入股的課稅時點──最高行政法院106年度判字第339號判決評析 Time of Taxation to Stock from Technology Investment: Examining the Taiwan Highest Administrative Court Judgment No. 106-Pan-339 |
吳俊志 | 2022/01 | 月旦財稅實務釋評 |
| 4 | 個人以自有土地參與合建分售時會被認屬「營利事業」嗎？——最高行政法院107年度判字第697號判決評析 The Possibility of Being Regard as "Profit-Seeking Enterprise" When Individuals Take Part in the Cooperation of Building Architecture: Comment on the Supreme Administrative Court Judgment No. 697 in 2018 |
黃若清 | 2022/01 | 月旦財稅實務釋評 |
| 5 | 包租業租稅優惠及易發生之申報錯誤 The Tax Preference and the Common Mistakes of Rental Housing Subleasing Business |
楊文瑞 | 2022/01 | 月旦財稅實務釋評 |
| 6 | 境外資金回臺專法落日，受控外國企業稅制準備接續上路【月旦時論】 Along with the Sunset of the Repatriated Offshore Funds Act, CFC Rules Are Expected to Come into Effect Soon |
賴永發、方彥婷 | 2021/12 | 月旦財稅實務釋評 |
| 7 | 論稅捐徵收期間之計算【月旦時論】 Discussion on the Calculation of the Tax Collection Period |
蔡國勝 | 2021/12 | 月旦財稅實務釋評 |
| 8 | 「私設通路」地價稅減免之探討【月旦時論】 A Study on the Land Value Tax Reduction and Exemption of Private Passages |
林佳億 | 2021/12 | 月旦財稅實務釋評 |
| 9 | 私人承作票據貼現業務利息所得之課稅——評最高行政法院109年度上字第1033號判決【爭點解析】 Taxation of Interest Earned on Discounted Note Loans between Private Parties: The Judgment of the Supreme Administrative Court (109) Shang Tzu No. 1033 |
李秉謙 | 2021/12 | 月旦財稅實務釋評 |
| 10 | 營業稅法第39條之救濟程序探析──以外銷適用零稅率為中心【法規解讀】 Analysis on the Administrative Remedy Procedure of Article 39 of the Business Tax Act: Focus on Zero Tax Rate for Export |
月旦財稅實務釋評編輯部 | 2021/12 | 月旦財稅實務釋評 |
