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查詢： 查詢結果：共有 54 筆符合條件的資料
| 序號 | 篇名 | 作者 | 日期 | 期刊 |
|---|---|---|---|---|
| 21 | 待判決確認遺產範圍案件之核課期間起算──以最高行政法院109年度上字第553號行政判決為例【爭點解析】 The Commencement Date of the Period for Assessment in an Estate Tax Case that Inheritances Need to be Confirmed: Comment on the Judgement of the Supreme Administrative Court No. 553 Shang in 2020 |
林榮華 | 2022/08 | 月旦財稅實務釋評 |
| 22 | NFT詐騙洗錢案與犯罪行為之調查──以美國起訴書22 mag 2478為例【爭點解析】 To Investigate NFT's Fraud and Criminal Behavior: UNITED STATES OF AMERICA 22 mag 2478 |
黃琦文、夏翊翔 | 2022/07 | 月旦財稅實務釋評 |
| 23 | 特種飲食業營業稅稅制之不合理──臺中高等行政法院101年訴字第133號判決評析【爭點解析】 Unreasonable Tax System of Special Food and Beverage Services Enterprises |
吳俊志 | 2022/06 | 月旦財稅實務釋評 |
| 24 | 稅捐規避與稅捐逃漏之界限——最高行政法院108年度判字第203號判決評析【爭點解析】 The Line between Tax Avoidance and Tax Evasion: An Analysis on Supreme Administrative Court Judgment No. 203 (2019) |
邱晨 | 2022/05 | 月旦財稅實務釋評 |
| 25 | 私立大學土地增值稅之免徵——臺北高等行政法院110年度訴字第707號判決評析 【爭點解析】 Exemption of Land VAT on Private University: Comment on High Administrative Court Judgment No. 707 on 2021 |
桂祥晟 | 2022/04 | 月旦財稅實務釋評 |
| 26 | 有關破產程序中租稅優先受償權之爭議──以最高法院109年度台抗字第449號民事裁定為例【爭點解析】 The Dispute over Priority in the Collection of Taxes Over General Claims by Creditors in Bankruptcy Proceedings: Comment on the Ruling of the Supreme Court No.449 Tai Kang in 2020 |
林榮華 | 2022/03 | 月旦財稅實務釋評 |
| 27 | 遠期支票之貼現與利息所得——最高行政法院109年度上字第1033號判決評釋【爭點解析】 Discount of Postdated Check and Interest Income: Comment on the Supreme Administrative Court Judgment No. 1033 in 2020 |
桂祥晟 | 2022/02 | 月旦財稅實務釋評 |
| 28 | 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【爭點解析】 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 |
| 29 | 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 |
| 30 | 進口貨物完稅價格之認定基準與行政調查──簡評高雄高等行政法院108年度訴更一字第9號判決【爭點解析】 The Judgement Standard and Administrative Investigation of Customs Value of the Imported Goods: Comments on the (108) Su-geng(I) No. 9 Decision Rendered by the Kaohsiung High Administrative Court |
周逸濱、魯忠翰 | 2021/11 | 月旦財稅實務釋評 |
