月旦財稅實務釋評 Angle Review of Finance and Taxation Practices
202006 (6期)期所有篇
跨國集團避免重覆課稅——解析台灣一次性移轉訂價調整之新發展【月旦時論】 Avoiding Double Taxation of Multinational Enterprises: Analysis the New Development of One-Time TP Adjustment in Taiwan
從美國301調查報告比較法國與台灣數位服務稅制度【月旦時論】 Comparison with Digital Service Tax Act in France and Taiwan by Section 301 Investigation Report
稅捐處分之程序再開【月旦時論】 Re-Proceeding the Administrative Procedure of Tax Decisions
遙測影像AI技術於不動產稅務徵免之實務應用【月旦時論】 Practical Application of Remote Sensing AI Techniques in Real Estate Tax Collection
自力耕作者被認定為營利事業之衝突與因應【月旦時論】 The Impact of the Self-Undertaker Was Identified as the Profit-Seeking Enterprise
防疫隔離期間給薪——薪資費用加倍減除【法規解讀】 The Salary Paid During Employees’Disease Prevention Isolation Leave Period May Deduct 200% of Their Salary Payment from an Entity’s Taxable Income in The Current Year
