洗錢防制──疫情衝擊及公證

近來Covid-19疫情重創全世界人類的生活及經濟之外，財報不實事件亦層出不窮。本月雙企劃主題之一「洗錢防制─疫情衝擊及公證」，將探討殭屍企業異常交易型態以及在面對Covid-19 危機之下相關詐欺樣態；此外，更進一步剖析不法勢力利用疫情影響之下，從事洗錢逃漏稅等不法犯罪活動，政府與金融機構該如何防止執法真空。

會計師懲戒與審計品質

在「會計師懲戒與審計品質」企劃主題，從法院相關實務見解，探討會計師行政懲戒與民事過失之牽連關係，並以實務上懲戒案例，解析有關進貨成本及期末存貨審計品質缺失之相關法令、公報規範及受懲戒之原因背景。

• 肺炎疫情對國際稅務、洗錢防制的衝擊──國際組織建議的應對措施【本月企劃】 COVID-19's Impact on International Taxation and AML Practice
• 別以為公證與洗錢無關【本月企劃】 Notaries' Obligations in Anti-Money Laundering Enforcement and Regulations
• 會計師行政懲戒與民事過失之牽連關係──兼論一般公認審計準則於法律上的定位【本月企劃】 The Relationship Between the Administrative Discipline and Civil Negligence Liabilities of a Certified Public Accountant (CPA), and the Legal Status of the Generally Accepted Auditing Standards
• 進貨及期末存貨審計品質缺失之懲戒案例介紹【本月企劃】 Case Presentation on the Disciplinary Actions on Audit Deficiencies in Purchase and Ending Inventory
• 中小企業經營僵局(一)──僵局發生後的可能解決方案【月旦時論】 The Dead-lock of SMEs (I): The Applicable Resolutions when Dead-lock Happen
• 不動產交易風險探討與預防對策【月旦時論】 Discussion and Prevention Countermeasures of Real Estate Transaction Risk
• 從大同公司經營權爭奪事件談少數股東的股東會召集權【月旦時論】 Comments on the Article 173 of Company Law: Competition for Tatung Company Management Rights
• 境外電商常設機構的認定問題──以Facebook案為例【月旦時論】 The Ascertainment of Permanent Establishment in E-Commerce: Taking Facebook as an Example
• 雙重上市制度之簡介【執業進修】 Introduction to Dual Listing Rules
• 教你讀公報系列──審計準則公報第67號與第6號之「關係人」【公報釋讀】 Related Parties
• 繼承人移轉被繼承人生前出售未完成過戶房地之所得核課──最高行政法院判決106年度判字第22號判決分析【學習式判解評析】 The Effect of Estate Tax and Income Tax for Decedent to Disposal of Real Property before Death: Comment on Supreme Administrative Court Judgement No.22 in 2017
• 臺商因應中國大陸《外商投資法》的影響評估與策略【國際經貿時論】 Taiwanese Investors' Impact Evaluation and Strategies in response to Mainland China's Foreign Investment Law
• 董事會就候選人名單為形式認定，應以決議方式為之【函令解析】