不動產信託的實務運用

利用信託的方式規劃不動產之管理、處分及使用等，由於具有資產保護、規避風險及合法節稅等功能，在實務運用上相當活絡。本月企劃將介紹不動產信託稅制架構與課稅問題、探討信託財產及信託受益權強制執行相關問題以及解析不動產信託契約之公證案例。

• 不動產信託課稅實務【本月企劃】 Real Estate Trust Taxation Practice
• 信託財產及信託受益權強制執行之解析【本月企劃】 Analysis of Enforcement of Trust Property and Trust Beneficiary Rights
• 信託公證實務問題初探【本月企劃】 An Introduction to Trust and Notarial Law
• 世代財產移轉──談遺囑繼承實務【月旦時論】 Dispose Property by a Will: Practice of Inheritance Registration
• 團體保險給付抵充業災害補償責任的適法性【月旦時論】 The Legality between Group Insurance Benefits and Obligation of Compensation of Occupational Accident
• 都市更新的新課題【月旦時論】 New Issues in Urban Renewel
• 調動工作地點過遠之評析【月旦時論】 A Comment on the Workplace Transfer Where Is Too Far Away
• 鏈結經營的因果資訊以優化管理決策──管會視野【執業進修】 Link the Causal-Effect Operating Information to Optimize Management Decisions
• 應用跨域知識精進會計作業方法──以數學方程式取代編製合夥企業清算現金分配表為例【執業進修】 Improving Accounting Methodology with the Application of Interdisciplinary Knowledge: A Case of Using Mathematical Equation in Place of Preparing Schedule of Cash Payments for Partnership Liquidation
• IAS 37負債準備、或有負債及或有資產【公報釋讀】 IAS 37 Provisions, Contingent Liabilities and Contingent Assets
• 房屋比價網站的公平交易法爭議──最高法院109年度台上字第1756號民事判決簡析【學習式判解評析】 Fair Trade Law Disputes on House Price Comparison Website: A Brief Analysis of the Civil Judgment of Supreme Court (109) Tai-shang Tsu No. 1756
• 智慧稅務2025──《關於進一步深化稅收徵管改革的意見》解讀與評析【國際經貿時論】 Smart Taxation 2025: Interpretation and Analysis of "Opinions on Further Deepening the Reform of Tax Collection and Administration"
• 經濟部函令釋示──技術授權入股的範圍【函令解析】