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序號 篇名 作者 日期 期刊
1 初探美國對等關稅的影響
An Initial Analysis of the Impact of U.S. Tariff Policy
陳謹詮伍大開   2025/07  月旦財稅實務釋評
2 未上市櫃公司土地及房屋遺產稅估算爭議──解析財政部72年5月12日台財稅字第33328號函
The Disputes of Estate Tax Returns which Estimated Carrying value of Lands / Houses on the Company of OTC/TWSE—From the Ministry of Finance: Administrative Rule No. 33328 Dated May 12, 1983
沈平安   2025/07  月旦財稅實務釋評
3 論股份有限公司清算時暫時經營事務與清算完結之認定
A Study on the Determination of Temporary Business Operations and the Completion of Liquidation in a Company Limited by Shares
李文瀚   2025/07  月旦財稅實務釋評
4 房地合一稅2.0下死因贈與爭議解析
Analysis of Disputes over Death-related Gifts under the House and Land Transactions Income Tax 2.0
梁建道   2025/07  月旦財稅實務釋評
5 所得稅法第17條第1項第1款規定之解析
Analysis of Article 17, Paragraph 1, Item 1 of the Income Tax Act
月旦財稅實務釋評編輯部   2025/07  月旦財稅實務釋評
6 遺囑未記載的遺產如何分配?【月旦時論】
How to Distribute the Property Not Listed in the Will?
陳俊茂   2025/06  月旦財稅實務釋評
7 銷售勞務予境外買受人適用營業稅零稅率之探討【月旦時論】
A Study on the Application of Zero-tax-rate to the Sale of Services to Overseas Buyers
李儒哲   2025/06  月旦財稅實務釋評
8 委託人「生存自益死亡他益」之信託契約三大問題研究【月旦時論】
Research on Three Major Issues: Trust for Self-benefit during Survival and for Other-benefit after Death
封昌宏沈平安   2025/06  月旦財稅實務釋評
9 「擬制遺產」之修正——誰受益?誰納稅?【法規解讀】
Amendment to Deemed Inheritance: Who Benefits and Who Bears the Tax Burden?
張淼森   2025/06  月旦財稅實務釋評
10 論繼承合建分得不動產之交易所得課稅基準──以最高行政法院112年度上字第583號判決為中心【學習式判解評析】
A Study on the Taxation Basis of Gains Derived from the Sale of Jointly Constructed Real Estate Acquired through Inheritance: From the Perspective of SupremeAdministrative Court Judgment No. 583 in 2023
李益甄賴禹綸   2025/06  月旦財稅實務釋評
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