熱點聚焦
中國大陸有必要建立稅務法院嗎？／熊偉
稅收司法疲軟的症狀、病因及診治方案／肖竹梅
法學理論
稅務訴訟的舉證責任（上）／黃茂榮
稅收優惠制度的法理解析／林瓊華
比較視野
晚近國外金融規管創新：分析與借鑑／汪鑫
立法時評
從法律限制個體權利合理性的角度評《稅收征管法》第88條第1款規定／李廣宇、王振宇
Tax Treaty Characterization of Income Derived from Personality Rights (Part II)／Esperanza
台灣土地更正登記與損害制度之法制經濟分析／陳明燦
案例評析
《春水堂》表徵之普遍認知性及混淆之有無／黃銘傑
從一得閣案看中國大陸商業秘密法律保護的幾個問題／王先林
＊英文目錄
Hotspots in Financial and Economic Law
Does the Mainland of China need tax courts right now?／Xiong Wei
The Manifestation, Causes and Countermeasures of Judicature Weakening in Taxation／Zhumei Xiao
Legal Theories
A Study on Tax Incentives／Mao-Zong Huang
Legal Analysis of Tax Incentives：From The Perspective of Tax State／Qiong-Hua Lin
Comparative View
The Recent Innovation in Oversea Financial Regulation and Supervision: Analysis and Reference／Xin Wang
Opinions on Legislation
Comments on Article 88(1) of the PRC Law on the Administration of Tax Collection from the perspective of rationality concerning legal limitation on individual rights／Guang-Yu Li , Zhen-Yu Wang
Tax Treaty Characterization of Income Derived from Personality Rights (Part II)／Esperanza
Legal Institution Analysis on the Land Registration of Rectification and Its Damage Compensation in Taiwan／Ming-Tsann Chen
Case Analysis
Well-Known Marks and Confusion in Taiwan’s Case Law／Ming-Jye Huang
Some Issues of Legal Protection of Trade Secret in China Mainland from the Case of “Yi De Ge”／Xian-Lin Wang
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