首頁
查詢：the
查詢：the 查詢結果：共有 397 筆符合條件的資料
| 序號 | 篇名 | 作者 | 日期 | 期刊 |
|---|---|---|---|---|
| 1 | 土地徵收補償市價查估與估價專業判斷餘地 Market Value Appraisal and the Scope of Professional Judgment in Land Expropriation Compensation |
陳明燦 | 2026/02 | 月旦財稅實務釋評 |
| 2 | 所得稅法第14條之8自住房屋「居住」要件之認定──以近期行政法院判決為中心 The "Residence" Requirement for Owner-Occupied Housing under Article 14-8 of the Income Tax Act: An Analysis Centered on Recent Administrative Court Decisions |
呂維翰 | 2026/02 | 月旦財稅實務釋評 |
| 3 | 評析財政部CFC函釋於美國信託架構之適用 An Analysis of the Application of the Ministry of Finance's CFC Interpretation to U.S. Trust Structures of Substantive Transfers to U.S. Trust Structures |
許博升、李博容 | 2026/02 | 月旦財稅實務釋評 |
| 4 | 永續資訊不實之刑事責任──以證券交易法財報不實規範為中心 Criminal Liability for False Sustainability Disclosures: A Study Centered on Misrepresentation of Financial Statements under the Securities and Exchange Act |
葉耀群 | 2026/02 | 月旦財稅實務釋評 |
| 5 | 探討高爾夫球運動課徵娛樂稅之政策變遷、稅收表現及改革方向 Discussion on Policy Changes, Revenue Performance, and Reform Directions Regarding the Entertainment Tax on Golf |
吳孟鴻 | 2026/02 | 月旦財稅實務釋評 |
| 6 | 營業稅溢繳退還在申報與申請程序上的差異與實務疑義【法規解讀】 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 |
| 7 | 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【月旦時論】 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 |
| 8 | 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【月旦時論】 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 |
| 9 | 租賃住宅信託財產所得之稅務制度性懲罰與改革路徑【月旦時論】 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 |
| 10 | 「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【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 (II): Special Budget and Law |
廖欽福 | 2026/01 | 月旦財稅實務釋評 |
