集團企業員工酬勞工具鬆綁──公司法、稅法及會計面向之探討技

修正後公司法規定員工酬勞工具的發放對象可以擴及控制公司及從屬公司員工，即母（子）公司賺錢時，可分派庫藏股、新股認股權證等給子（母）公司員工。亦即：控制公司與從屬公司間能「雙向」發放員工獎酬工具。為配合公司法規定，財政部日前發布解釋令，改變以往將集團公司視為不同法律個體之見解，放寬集團員工獎酬費用認列之限制。集團公司員工獎酬工具在公司法及稅法之鬆綁，有利我國企業留才、攬才、育才，本期月旦將從公司法、稅法及會計角度探討之。

• 槍桿下出創意？【會計科普】 Creativity under the Gun？
• 公司法修法後之員工獎酬措施規定及運用【本月企劃】 The Application of Employee-incentive Measures under Newly Amended Company Act
• 員工獎酬之會計處理【本月企劃】 The Accounting for Employee Compensation
• 從公司法與稅法觀點探討員工獎酬制度【本月企劃】 Viewing Employee Awards from the Perspective of the Company Act and Tax Law
• 員工分紅的勞動法問題【本月企劃】 Labor Law Issues for Employee Dividends
• 公司對董監事給與之法律性質【月旦時論】 Legal Classification of Payments to Directors and Supervisors by Companies
• 日產汽車公司事件──鑑識會計觀點【月旦時論】 Nissan’s Governance & Fraud Scheme: Forensic Perspective
• 論外國營利事業在台物流營運模式所得稅之探討【月旦時論】 The Income Tax Implications on the Logistics Operations of Foreign Profit-seeking Enterprises in Taiwan
• 區塊鏈於能源領域之應用【月旦時論】 Blockchain Applications in Energy Sector
• 轉換公司債及附認股權公司債於公司法修正後之應用、會計處理與稅務議題【執業進修】 The Application, Accounting and Tax Treatment of Convertible Bonds and Warrant Bonds after the Company Act Amendments
• 筒倉現象與本位主義(一)──釐清權責【執業進修】 The Silo Phenomenon and Parochialism (I): Clarifying the Powers and Responsibilities
• 所得稅法第8條第3款之探討【執業進修】 Discussion on Article 8 (3) of the Income Tax Act
• 獎金真的都有進入口袋？【執業進修】 Are Bonuses All Yours?
• 納保法下租稅規避責任之探討──兼評最高行政法院107年度判字第199號判決【學習式判解評析】 Study on Tax Avoidance under The Taxpayer Rights Protection Act: Comment on the Judgment of the Supreme Administrative Court No. 199 (2018)
• 中國大陸個人所得稅法新增反避稅條款之評述【台商稅會通】 Commentary on the New Anti-Tax Avoidance Clauses in the Individual Income Tax Law of Mainland China
• 兩岸台幹出差之所得課稅問題──短期出差之時間要件【台商稅會通】 Discussing the Different Taxation of Incomes from Taking a Business Trip between Taiwan and China: Based on the Conditions of Time Period
• 最新公告2019年1月重要法規釋示函令（所得稅法令、貨物稅法令）【法令新告示】