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查詢： 查詢結果：共有 21 筆符合條件的資料
| 序號 | 篇名 | 作者 | 日期 | 期刊 |
|---|---|---|---|---|
| 1 | 法律不溯及既往──以受控外國企業制度為例說明【月旦時論】 The Law Does Not Operate Retroactively: Take Controlled Foreign Company Regime as an Example to Illustrate |
陳志愷 | 2024/09 | 月旦財稅實務釋評 |
| 2 | 以受控外國企業股權為信託財產受託人應負的稅法義務【函令解析】 | 封昌宏 | 2024/08 | 月旦財稅實務釋評 |
| 3 | 境外信託在受控外國企業的適用及爭議問題【月旦時論】 Application and Disputes of Offshore Trusts in Controlled Foreign Company |
封昌宏 | 2024/05 | 月旦財稅實務釋評 |
| 4 | 個人計算受控外國企業所得稅首次申報，你準備好了嗎？【月旦時論】 First-time Filing of Controlled Foreign Company (CFC) Income Tax Return: Are You Ready? |
廖建勛 | 2024/02 | 月旦財稅實務釋評 |
| 5 | 金融工具分類對受控外國企業盈餘計算之影響【月旦時論】 The Impact of Financial Instrument Classification on the Earnings Calculation of Controlled Foreign Company |
連毅昇 | 2024/02 | 月旦財稅實務釋評 |
| 6 | 加值型及非加值型營業稅法函令釋示：營利事業所得稅採試算暫繳免計入受控外國企業投資收益【函令解析】 | 廖建勛 | 2023/09 | 月旦財稅實務釋評 |
| 7 | 受控外國企業制度實施之挑戰【月旦時論】 Challenges in the Implementation of Controlled Foreign Corporation (CFC) System |
王明勝 | 2023/07 | 月旦財稅實務釋評 |
| 8 | 受控外國企業稅制對營利事業海外投資損益認列之影響【月旦時論】 The Impact of Controlled Foreign Corporation (CFC) Tax System on the Recognition of Profit and Loss from Overseas Investment of Profit-Seeking Enterprises |
陳志愷 | 2023/06 | 月旦財稅實務釋評 |
| 9 | 隱藏版的還稅於民──論企業費用加成減除的租稅優惠【月旦時論】 Hidden Version of Tax Return: Discuss of the Tax Incentive Deducted from the Increase Of Business Expense |
黃琪媖 | 2023/05 | 月旦財稅實務釋評 |
| 10 | 論受控外國企業制度對所得稅負之影響【月旦時論】 A Study on Impact of Controlled Foreign Company (CFC) Rule on Income Tax |
黃若清 | 2023/05 | 月旦財稅實務釋評 |
