查詢結果:共有 8 筆符合條件的資料
序號 | 篇名 | 作者 | 日期 | 期刊 |
---|---|---|---|---|
1 | 臺日租稅協定營業利潤免稅與權利金上限稅率規定之適用【月旦時論】 Tax Exemption Concerning Business Profits and Reduced Tax Rate Concerning Royalties under the Tax Agreement between Taiwan and Japan |
陳逸竹 | 2023/02 | 月旦財稅實務釋評 |
2 | 解析臺沙與臺英租稅協定簽署及增修之介紹與適用【月旦時論】 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 |
3 | 支付跨國電商平臺廣告報酬之扣繳問題【月旦時論】 The Issue of Withholding of Remuneration When Advertising on Multinational E-Commerce Platforms |
周泰維、聶瑞毅 | 2021/11 | 月旦財稅實務釋評 |
4 | 臺日租稅協定對企業跨境稅務之影響【月旦時論】 Impact of Taiwan-Japan Tax Convention on Cross-Border Enterprises |
黃劭彥、魏上瑋、黃郁婷、黃怡睿 | 2021/04 | 月旦財稅實務釋評 |
5 | 租稅協定與境外佣金的課稅權歸屬——最高行政法院109年度判字第101號行政判決簡析【學習式判解評析】 Tax Treaty and Commission Fee’s Taxation |
黃士洲 | 2020/09 | 月旦財稅實務釋評 |
6 | 租稅協定下營業利潤於司法實務之判斷【月旦時論】 Judgment of Judicial Practice of Business Profits under Treaty |
曾邑倫 | 2020/08 | 月旦財稅實務釋評 |
7 | 數位經濟時代之稅務挑戰──解析跨境電商之課稅議題【月旦時論】 Tax Challenges of the Digitalized Economy: Tax Issues for Cross-Border Electronic Businesses |
賴永發、張惟桔 | 2020/03 | 月旦財稅實務釋評 |
8 | 適用租稅協定請求退還溢扣繳稅款問題之研究【月旦時論】 A Study on the Issues Concerning the Application of Tax Treaties in Regards to Refund Requests for Overpayment of Withholding Tax |
陳衍任 | 2020/02 | 月旦財稅實務釋評 |