【熱點聚焦】
．A Leap into the Unknown or into the Fire: Is Unitary Taxation the Answer to the Problems of Cross-jurisdictional
Taxation? ／ Sandra Eden
．Royalties Taxation and Economic Globalization: A Comparative View of the Double Taxation Treaty Policy in the
USA, the European Union and the Andean Community ／Esperanza Buitrago Diaz
．Double Taxation and International Taxation Agreement ／ Sergey P. Savinskiy
【法學理論】
．稅捐法與民事法／黃茂榮
．論信息不對稱與消費者知情權 ／甯立志、董曉玲
【比較理論】
．比較法視角下中國大陸個人所得稅改革之目標 ／金邦貴
．How to Understand the Taxation Legal System of the Developed Capitalism Countries and Lessons to be Learnt
from Japanese Experiences Toshiro ／ Fuke
．Taxation of Government Procurement ／Xiao-Qiang Yang
【立法時評】
．Regulations on Abuse of Tax Law and Their Interpretation／ Frank Roser
．有關證券投資人保護之未來發展 ／曾宛如
【文獻動態】
．「全球化與財稅法改革」國際學術研討會綜述／ 北京大學財經法研究中心
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