跨國財產移轉課稅問題分析

現今為一全球化世界，許多家庭成員可能居住在不同的國家，資產的國際化為常態。而隨著世界情勢的變化，各國稅務法規日新月異，這些變化亦衍生出家族傳承中跨國財產移轉的需求，因此如何調整家族財富之跨國配置，取得合理的稅負效率，「跨國稅務規畫」即為一重要議題。本月企劃將探討美國遺產及贈與稅申報及規畫、台灣與日本之間跨國繼承或贈與課稅問題，以及從設計家族財產管理之境外信託需求，對於公益信託稅制修正草案提出建議。

• 美國遺產及贈與稅之申報與規劃【本月企劃】 Analysis and Regulations for U.S. Estate and Gift Taxes
• 臺日間跨國繼承或贈與之課稅問題【本月企劃】 Tax Issues Arising from Cross-Border Inheritance or Gifts between Taiwan and Japan
• 對於公益信託稅制修正草案的一些建議【本月企劃】 Some Suggestions on the Draft Amendment to the Tax System of Public Welfare Trusts
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• 揭開現金減資的神秘面紗【月旦時論】 Unveil Mystery of Capital Deduction by Cash
• 以BT下載電影的著作權爭議【月旦時論】 Copyright Dispute Over Downloading Movies with BT
• 聯合行為之認定──析究111年公處字第110041號處分案【月旦時論】 Finding of Concerted Action: A Review of the Fair Trade Commission’s Decision Gong-Chu-Zi No. 110041
• 會計師防制洗錢檢查缺失之裁處【執業進修】 Discussion on the Punishment of CPA Violating Money Laundering Control Act
• ESG永續性報導準則與實務專題──GRI通用準則改版(一)【會計稅務教室】 ESG Sustainability Reporting Standards and Practice: Revision of GRI Universal Standards (I)
• 解讀現金流量表之重要性──殭屍展之啟示【公報釋讀】 Interpretation of the Importance of a Cash Flow Statement: The Enlightenment of Ghosts and Hells
• 依商會法規定處理會計事務，適用推計課稅嗎？ ──最高行政法院108年度上字第682號判決評析【學習式判解評析】 Whether Tax Estimation Applies to Account Affairs Handled in Accordance with the Business Accounting Law: Comment on the Supreme Administrative Court Judgment No. 682 in 2019
• 董事會如何解任及改選董事長？──由行政函令與法院判決建構之不成文法【函令解析】