從Uber稅案看跨境電商的風險與未來趨勢——高度數位化模式、實體營運處所與數位服務稅【月旦時論】 Uber Tax Issues and E-Commerce Risks and Future Developments: Highly Digitalized Business Model, Physical Business Place and Digital Service Tax
中國股權代持協議間常見的法律與稅務風險之探討【月旦時論】 Analysis of The Legal and Tax Risks in The Agreement of Equity Entrusted Holding of Shareholders in China
