中國個人所得稅新制下，外派台籍員工「坐月子」應如何安排【月旦時論】 Suggestions for Taiwanese Employees to Arrange“6-Year Rule” in Tax Under China Individual Income Tax Reform
生既判力之核課處分與稅捐稽徵法第28條之適用——台北高等行政法院107年度訴字第100號行政判決評釋【爭點解析】 The Administrative Disposition of the Notice of Assessment to which the Res Judicata Effect Applies and the Application of Article 28 of the Tax Collection Act: Comments on the Su-Tze No.100 Judgment Rendered by the Taipei High Administrative Court, 2018
