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查詢： 查詢結果：共有 401 筆符合條件的資料
| 序號 | 篇名 | 作者 | 日期 | 期刊 |
|---|---|---|---|---|
| 21 | 失能風險下的財產治理──監護與家族信託整合模式之探討【月旦時論】 Asset Governance under the Risk of Incapacity: An Exploration of the Integrated Model of Guardianship and Family Trust |
楊文瑞 | 2025/11 | 月旦財稅實務釋評 |
| 22 | 「因應國際情勢強化經濟社會及民生國安韌性特別條例」之立法評析(一)──立法緣起與特別預算之運用【月旦時論】 Legislative Commentary on the Special Ordinance to Strengthen the Resilience of the Economy, Society, People's Livelihoods, and National Security in Response to the International Situation(1): Legislative Origins and Utilization of Special Budgets |
廖欽福 | 2025/11 | 月旦財稅實務釋評 |
| 23 | 113年度憲判字第11號判決對遺產稅剩財分配請求權履行給付之影響【月旦時論】 The Impact of TCC Judgement 113-Hsien-Pan-11 on the Specific Performance of the Right to Distribute Matrimonial Property in the Context of Estate Tax |
李家蔚 | 2025/11 | 月旦財稅實務釋評 |
| 24 | 融資租賃產業──在波盪中尋求穩健，重塑市場新秩序【月旦時論】 Financial Leasing Industry: Seeking Stability Amidst Turbulence and Reshaping the New Market Order |
李喬銘、王博仁 | 2025/11 | 月旦財稅實務釋評 |
| 25 | 申報退回營業稅規定之解析【法規解讀】 Analysis of the Regulations on Reporting and Refunding Business Tax |
月旦財稅實務釋評編輯部 | 2025/10 | 月旦財稅實務釋評 |
| 26 | 個人網紅收入課徵營業稅多種樣態之解【月旦時論】 Analysis of the Various Forms of Business Tax Levied on Personal Influencer Income |
張曉芬 | 2025/10 | 月旦財稅實務釋評 |
| 27 | 隱藏盈餘分配實質課稅研究【月旦時論】 Research on the Substantial Taxation of Hidden Surplus Distribution |
吳宏一、丁意如 | 2025/10 | 月旦財稅實務釋評 |
| 28 | 投保中心對公司不適任董監提起解任訴訟之潛在疑義【法規解讀】 Potential Issues in the Securities and Futures Investors Protection Center's Actions for the Removal of Unfit Directors and Supervisors |
吳美齡 | 2025/09 | 月旦財稅實務釋評 |
| 29 | 高齡社會下房東資產管理困境與制度再造──租賃住宅「留房養老」信託制度探討【月旦時論】 Asset Management Predicaments for Elderly Landlords in an Aging Society and Institutional Reinvention: A Study on the "Rent-to-Support-Aging" Trust System for Rental Housing |
楊文瑞 | 2025/09 | 月旦財稅實務釋評 |
| 30 | 繼承合建分屋持有期間適用房地合一稅率爭議──兼評最高行政法院112年度上字第583號判決【月旦時論】 Disputes over the Application of Integrated Housing and Land Tax Rates to Inherited Joint Construction Projects Based on Holding Period: Commentary on Supreme Administrative Court Judgment No. 583, 2023 |
黃冠璋 | 2025/09 | 月旦財稅實務釋評 |
