透過投資公司出資的優缺點分析──以網紅開設飲料店為例【月旦時論】 Analyzing Pros and Cons in Investment with Investment Company: Take Tea Shop of Youtuber “Crown” as an Example
數位貨幣課稅制度之探討【月旦時論】 A Discussion on the Taxation System of Digital Currency
金融業應稅收入之附隨行為——最高行政法院109年度判字第310號行政判決評析【爭點解析】 Consequential Trading for Taxable Revenues in Financial Industry: Comment on the Supreme Administrative Court Judgment No. 310 in 2020