月旦財稅實務釋評 Angle Review of Finance and Taxation Practices
202002 (2期)期所有篇
「境外資金匯回管理運用及課稅條例」與「洗錢防制法」之衝突困境【月旦時論】 The Conflict between “the Management, Utilization, and Taxation of Repatriated Offshore Funds Act” and “Money Laundering Control Act”
從Uber營業稅案看跨境電商的風險與未來趨勢——利潤移轉、帳務憑證、清償與資安風險【月旦時論】 Uber Tax Issues and E-Commerce Risks and Future Developments─Risks Regarding Profit Shifting, Invoices, Insolvency, and Information Securities
加重課囤房稅促使建商讓利出清？──六都房屋稅制與現況解析【月旦時論】 Raising the “Non-Self-Use” House Tax to Make Construction Companies Release Part of Profits?—The Analysis of the House Tax and Current Situation of Six Special Municipalities
適用租稅協定請求退還溢扣繳稅款問題之研究【月旦時論】 A Study on the Issues Concerning the Application of Tax Treaties in Regards to Refund Requests for Overpayment of Withholding Tax
器官移植捐贈之家屬補助喪葬費函令解析【月旦時論】 Legalanalysis of the Funeral Expenses for Family Members of Organ Transplant Donations
進口貨物完稅價格之認定基準與行政調查──簡評最高行政法院108年度判字第221號判決【爭點解析】 The Judgement Standard and Administrative Investigation of Customs Value of the Imported Goods: Comments on the (108) Pan NO. 221 Decision Rendered by the Supreme Administration Court
