文創經濟——智慧財產授權

在這一期企劃中，讀者可透過張仲岳教授從加盟合約個案探討，了解IFRS 15在認列智慧財產授權收入之實際應用；並由黃銘傑教授和張哲綸律師介紹專利法、著作權法、商標法等智慧財產法的基本概念，以釐清法律保護之對象客體、要件、權利取得方式、權利內容及授權契約的法律意義及效力；最後，周宗慶會計師則以文創產業跨境及授權之特性，說明無形資產評價和移轉訂價之稅務議題。

• IFRS 15在智慧財產授權認列收入之應用【本月企劃】 The Application of IFRS 15 in the Revenue Recognition of Intellectual Properties
• 文創產業發展與智慧財產法律風險【本月企劃】 How to Recognize and Avoid Legal Risks in the Cultural and Creative Industries
• 淺談文創經濟下智慧財產權授權之稅務問題【本月企劃】 A Brief Talk on the Tax Issues Regarding the Intangible Property Licensing in Culture and Creative Industry
• 從企業的角度看智慧財產權授權及應注意事項【本月企劃】 Practice and Key-points of Intellectual Property Licensing: from Industry’s Perspective
• 台灣所得稅改對營利事業之影響與實施期程分析【月旦時論】 The Impact of the Income Tax Reform to Profit-seeking Enterprise
• 強求的緣，圓不圓？【月旦時論】 Can Forcing the Hand of Fate Lead to Fulfillment?
• 台灣銀行業內部控制三道防線之探討【月旦時論】 Discussion Internal Control Mechanism of the Three Lines of Defense in Banking Industry
• 從無形資產評價角度談創意產業融資【月旦時論】 Analysis of Creative Industries Financing: On the Perspective of Intangible Assets Evaluation
• 滯納金加徵的違憲審查【月旦時論】 Constitutional Review of the Surcharge for Delinquent Tax Payment
• IFRS 16「租賃」解析──辨認租賃與租賃期間【執業進修】 Analysis of IFRS16 LEASE: Identify a Lease and Lease Term
• 創業者常見的稅務問題【執業進修】 Entrepreneur Tax Issues
• 可激勵員工積極態度的績效評估制度：應根據業績？或貢獻？【執業進修】 Should Positive Motivating Performance Appraisal System Be Based on Performance or Contribution?
• 從金管會裁罰案例談台灣銀行業法令遵循制度【執業進修】 An Issue on Legal Compliance System in Taiwan’s Banking Industry: From FCS’s Cases
• 跨國企業新時代稅務管理：以價值鏈為核心合理配置集團利潤【執業進修】 New Global Tax Management for Multinationals Under the Anti-Tax Avoidance Environment: Elignment of Transfer Pricing Outcomes with Value Chain
• 鑑識會計知多少【執業進修】 
• 無形資產認列與攤銷之財稅差異──最高行政法院106年度判字第683號判決評析【學習式判解評析】 The Differences Between the Accounting Treatment and Tax Regulations in Intangible Assets: Comment on the Supreme Administrative Court Judgment No. 683 in 2017
• 下一波全球租稅大戰【時事直擊】 Tax Wars
• 最新公告2018年1月重要法規釋示函令（所得稅法令、營業稅法令、財產稅法令）【法令新告示】