財團法人屬性特質及洗錢防制之探討

具有公益性質之財團法人組織，隨時間演變至今其業務規模、資金流向日益複雜，近來受到社會人士高度關注。本期企畫主題，帶您從非營利組織特性看財團法人組織屬性，並進而探討財團法人之洗錢防制與打擊資恐的國際趨勢，最後，比較私立醫療機構轉型為社團法人組織的會計制度及所得稅之差異。

• 從非營利組織特性看財團法人【本月企劃】 Foundation: From a View of Non-profit Organization
• 財團法人之聲譽、法遵與控險──從洗錢防制與打擊資恐之國際發展趨勢出發【本月企劃】 International AML/CFT Development and Trends on NPOs' Reputation, Compliance, and Risk-mitigation
• 醫療社團法人與私立醫療機構之財務會計及所得稅差異【本月企劃】 Differences Between Financial Accounting and Income Tax for Medical Corporation and Private Hospital
• 經濟實質法實施對OBU企業經營之影響【月旦時論】 The Impact of the Implementation of the Economic Substantive Law on the Operation of OBU's Overseas Enterprises
• 家族突發事變的法律應對措施──輔助與監護法制實例解析【月旦時論】 Family's Legal Reaction to Sudden Strikes
• 意定監護法制對家族財富傳承之運用【月旦時論】 Application of Adult Guardianship by Agreement to Family Wealth Inheritance
• COVID-19對內部稽核帶來什麼影響？【月旦時論】 What Impact Does COVID-19 Have on Internal Audits?
• 關係人交易查核之審計品質缺失懲戒案例介紹【執業進修】 The Introduction of the Punishment Case for the Lack of Audit Quality of Related Party Transactions
• 審計準則公報第74號「查核財務報表對舞弊之責任」修正解析──架構比較【公報釋讀】 The Interpretation of Statements of Auditing Standards No. 74 (Comparison between Structures)
• 揭穿公司面紗原則在訴訟上之運用──最高法院108年度台上字第1738號民事判決解析【學習式判解評析】 Piercing the Veil of Incorporation in Litigation: An Analysis of Supreme Court Judgment No. 1738 Tai Shang (2019)
• 中國大陸房產法定繼承制度評析【國際經貿時論】 Analysis of Real Estate Heritage System in Mainland China
• 就特定事項發行複數表決權特別股【函令解析】