Issues Concerning the Application of the Amendment to Article 24 of the Act for the Recruitment and Employment of Foreign Professionals

Income Tax Issues under the House and Land Consolidated Income Tax Regime upon Inheritance Following the Separation of Registered Ownership and Mortgage Borrower between Spouses Acquiring Real Property

A Discussion on the Taxation System of Life Insurance in Estate Tax

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 (III): Practice of Special Budgets and Constraints on the "Principle of Budgetary Unity"

Legal and Practical Issues in Import Royalty Valuation: Customs Audits and the Role of Importer Self-Assessment

New Taxation Rules for Deemed Estates: The Expansion of Spousal Remainder Property Claims and the Limits of Actual Payment

The Way to Correct Tax Assessments: A Comparative Study of the German Dual-Track Correction System and the Tax Collection Procedure in Taiwan

Estate Tax Controversies Concerning Deemed Estate from Gifts Within Two Years before Death and the Application of Deductions

A Discussion on Extending the Sunset Clauses of Tax Incentives: Based on Article 10-1 of the Industrial Innovation Statute

Commentary on the Controversy over Household Registration Requirements in Housing Hoarding Tax 2.0