租稅協定實務運用

新冠病毒在全球快速蔓延，對多數企業營運造成衝擊，究竟應如何因應及部署？本期企畫主題，帶您從政府祭出租稅優惠及紓困政策切入；繼而，探討情事變更及對工作權的影響；最後，面對股市巨幅波動，啟動庫藏股制度等部署措施，本期有專文探究之。

• 電子勞務與權利金課稅權配置以及在租稅協定的應用分析【本月企劃】 The Taxing Rights Allocation of Electronic Services and Royalties and Application Analysis under Tax Treaty
• 租稅協定對台灣稅法與實務中的「常設機構」概念之影響【本月企劃】 How Tax Treaties Affect the Definition and Application of the Concept of "Permanent Establishment" in Taiwan?
• 外商投資台灣適用租稅協定的實例分析──以常設機構及營業利潤為中心【本月企劃】 In-bound Investment and Tax Treaty Benefits: An Illustrative Explanation on Permanent Establishment and Business Profits
• 新冠肺炎蔓延下美國的紓困方案【本月企劃】 Introduction of the New Policies in Response to COVID-19 in the US
• 新冠肺炎疫情下的租賃關係調整──情事變更原則的適用【本月企劃】 Application of the Principle of Change of Circumstances: Rent Adjustment under the Strain of Covid-19 Pandemic
• 新冠肺炎疫情下的契約履行課題【本月企劃】 The Management of Default Risks during the COVID-19 Pandemic
• 錯誤的監察機制導致有限公司內部紛爭不斷【月旦時論】 Article 109 of the Company Act Leads to Company Infighting
• 法定盈餘公積提列基礎改變的影響與因應【月旦時論】 The Impact and Response Measures with Respect to Changes in Calculation Basis of Legal Reserve
• 租稅規劃所涉偽造文書與詐欺取財之民刑事責任【執業進修】 Civil and Criminal Liability of Forgery and Fraud in Tax Planning
• IAS 40投資性不動產【公報釋讀】 IAS 40 Investment Property
• 論減資逐出少數股權之權利濫用【學習式判解評析】 The Abuse of the Right to Eliminate Minority Shareholders by Capital Reduction
• 數位加密貨幣的會計處理規範探討【國際經貿時論】 A Discussion on Accounting for Crypto-currency
• 評論虛擬通貨之證券性質【函令解析】 
• 經營學校營養午餐營業人之核課營業稅規定【函令解析】