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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
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