美國關稅風暴來臨

美國於2025年宣布對多國實施「對等關稅」政策，台灣也被納入課徵名單，雖然近日川普總統則宣布授權暫緩實施90天，暫時改為統一課徵10%的關稅，同時也將對中國的懲罰性關稅由145%調降至30%。但這一連串政策轉折，迅速引起國際社會與產業界廣泛關注，這場「關稅風暴」將帶來的影響與衝擊為何？而全球股市波動加劇，新的投資策略又該如何調整？在這一期的企劃單元將深入解析。

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• 解鎖IFRS 18—— 管理階層定義之績效衡量與保險業的挑戰【公報釋讀】 Unlocking IFRS 18: Management-Defined Performance Measures and Challenges of the Insurance Industry
• 遲延利息及損害賠償之營業稅課徵──最高行政法院109年度上字第655號判決【學習式判解評析】 Business Tax on Default Interest and Damages: The Judgment of the Supreme Administrative Court (109) Shang Tzu No. 655
• 董事忠實義務之內涵【函令解析】