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月旦會計實務研究
Angle Accounting Magazine |
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| 202608 (104期)期所有篇 |
- 論共有物「合併」分割與實質課稅原則之適用──以贈與稅為例 A Study on the Application of the Substance over form Principle in the Consolidated Partition of Co-owned Property
- 民事訴訟與稅捐稽徵的關聯──以借名登記為例 Relation between Civil ligation and Tax Collection: Take for Example Contracts of Borrowing Other's Name
- 民事紛爭解決結果之稅法評價 Tax Evaluation of the Outcomes of Civil Dispute Resolution
- 生成式AI與無形資產減損風險──著作權爭議之法制發展與企業因應 Generative AI and Intangible Asset Impairment Risk: Legal Developments in Copyright Disputes and Corporate Responses
- 論廢棄物清理合作社課稅及協力義務──最高行政法院112年度上字第457號判決評析 On the Taxation and Cooperative Obligations of Waste Disposal Cooperatives: A Commentary on Supreme Administrative Court Judgment No. 457 of 2023
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