加盟店爭議實務解析

近期 Q Burger 加盟爭議引發對加盟契約內容與終止條件的關注，若總部未善盡舉證義務即解約，恐涉違法與賠償問題。此類爭議也牽涉損害賠償金的稅務認列與會計處理，若未妥善分類與揭露，將影響財報正確性與稅務申報，對雙方均帶來潛在風險。本期企劃將從法律、稅務及會計的角度深入剖析。

• 加盟契約之爭議──以判決實務為例【本月企劃】 Franchise Contracts Issue: Taking a Judicial Decision as an Example
• 臺灣加盟契約之終止權及返還加盟金的法律爭議與評析【本月企劃】 Legal Disputes Regarding Termination Rights and Return of Franchise Fees in Taiwan
• 類直營加盟模式下之會計處理與財務報導實務研析──以IFRS 10及IFRS 15為核心【本月企劃】 A Practical Analysis of Accounting Treatment and Financial Reporting under the Quasi-Franchise Business Model: Focusing on IFRS 10 and IFRS 15
• 初階與資深審計人員在專業懷疑運用上的差異與互動模式【執業進修】 How Junior and Senior Auditors Differ in Applying Professional Skepticism and Interacting with Each Other
• 人工智慧應用於文化領域之策略與問題因應(二)【執業進修】 Strategies and Problem Responses of Artificial Intelligence Applications in the Cultural Field (II)
• 營業稅、營所稅及綜所稅牽連案件調查基準日爭議──最高行政法院109年度判字第249號評析【學習式判解評析】 The Business Tax, Business Income Tax, Individual Income Tax etc., Related Investigation Base Date Dispute: Comment on the Supreme Administrative Court, Case No. 2020 Year Sheng Zi No.249