全民瘋搶ETF亂象──投資、法律與稅務探討

隨著台灣加權股價指數攀升超過2萬點的歷史新高，根據報導，許多投資人以抵押房產、房貸增貸、信用貸款、解除定存等方式參與這波ETF（指數股票型基金）的申購熱潮，造成上千億資金迅速湧入股票市場，讓多家券商操作系統大當機，導致部分券商不得不暫停受理申購。本月企劃「全民瘋搶ETF亂象──投資、法律與稅務探討」將深入淺出探討ETF相關投資、法律與稅務問題。

• 從「00940之亂」看高息ETF的投資迷思【本月企劃】 The Investment Myths of High-Dividend ETFs from the "00940 Chaos"
• 投資ETF將面對的風險【本月企劃】 Risks in ETF Investment
• ETF配息要繳稅嗎？──境內居住者個人之股息及債息租稅徵免全覽【本月企劃】 Are Taxes Payable on ETF Dividends? Overview of Dividends and Debt Interest Taxes for Domestic Residents
• 臺灣ETF監管法律探討──以金融消費者保護法相關規定為例【本月企劃】 Discussing the Regulations of ETF in Taiwan: A case Study of the Related Regulations of Financial Consumer Protection Act
• 生成式AI與合理使用──從搜尋引擎先例看「紐約時報訴OpenAI案」【月旦時論】 Generative AI and Fair Use: Comment upon New York Times v. OpenAI Based on Search Engine Precedents
• 檢查人實務問題研究──以公司資料提供及檢查人報酬之給付為核心【月旦時論】 Practical Issues in Inspector Inspection: Focusing on the Provision of Company Documentation and the Payment of Inspector Remuneration
• 鑑識會計與律師特質對證券交易法刑事判決之影響(一)【月旦時論】 How Attorneys' Characteristics and Forensic Accounting Influence Criminal Verdicts of Securities and Exchange Act (I)
• 審計新知──溫室氣體聲明之確信案件(I)【公報釋讀】 New Insights in Auditing: New Insights in Assurance Engagements on Greenhouse Gas Statements (I)
• 職務著作中關於有無約定著作人的爭議──最高法院111年度台上字第185號民事判決評析【學習式判解評析】 Dispute over the Existence of an Agreement on the Author of Works Made in the Course of Employment: A Brief Analysis of the Civil Judgment of Supreme Court (111) Tai-shang Tsu No. 185
• 中國大陸對賭協議之履行引發的個人所得稅退稅問題【國際經貿時論】 On the Individual Income Tax Problem Caused By Valuation Adjustment Mechanism in Mainland China
• 買受人遲延給付之遲延利息不屬於銷售額【函令解析】