首頁
查詢：the
查詢：the 查詢結果：共有 401 筆符合條件的資料
| 序號 | 篇名 | 作者 | 日期 | 期刊 |
|---|---|---|---|---|
| 1 | 試論稅捐優惠之落日條款延長──以產業創新條例第10條之1為基礎 A Discussion on Extending the Sunset Clauses of Tax Incentives: Based on Article 10-1 of the Industrial Innovation Statute |
許銘顯 | 2026/03 | 月旦財稅實務釋評 |
| 2 | 評囤房稅2.0設戶籍之亂 Commentary on the Controversy over Household Registration Requirements in Housing Hoarding Tax 2.0 |
沈政安 | 2026/03 | 月旦財稅實務釋評 |
| 3 | 內線交易免責條款的更動──從毅嘉案到Peizer案 Evolution of the Safe Harbor for Insider Trading: From the Ichia Case to the Pfizer Case |
羅裕翔 | 2026/03 | 月旦財稅實務釋評 |
| 4 | 信託受益權強制執行相關問題之探討 Study on Issues Related to the Enforcement of Trust Beneficiary Rights |
張大為 | 2026/03 | 月旦財稅實務釋評 |
| 5 | 土地徵收補償市價查估與估價專業判斷餘地【月旦時論】 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 |
| 6 | 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【月旦時論】 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 |
| 7 | 評析財政部CFC函釋於美國信託架構之適用【月旦時論】 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 |
| 8 | 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【月旦時論】 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 |
| 9 | 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【法規解讀】 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 |
| 10 | 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 |
