月旦財稅實務釋評 Angle Review of Finance and Taxation Practices
202011 (11期)期所有篇
擴大書面審核制度之檢討與修正【月旦時論】 An Examination and Revision Proposal of the Expanded Application of the “Audit-by-Reviewing-Tax-Returns” System
以公共設施保留地為自益信託財產之遺產稅課徵—兼評高雄高等行政法院107年度訴更二字第8號行政判決【月旦時論】 A Study on Estate Tax of the Self-benefit Trust Property of Land Reserved for Public Facilities-Comment on the Kaohsiung High Administrative Court Judgment of Case (107)-Su-Geng-2-No.8
網拍業者不可不知的課稅規定與查核案例解析【月旦時論】 Taxation Regulations and Verification Cases for Online Auction that You Must Know
簡評2020年企業併購法修正草案之租稅措施【月旦時論】 Brief Comment on Taxation Measures in the Draft Amendment 2020 to the Business Mergers And Acquisitions Act
實價登錄真的不會實價課稅？—從房地合一取得成本談起【月旦時論】 Is the Taxation Based on the Actual Selling Price? —Speaking from the Acquisition Cost of Integrated Housing and Land Tax
迂迴保單操作與實質課稅原則之攻防—最高行政法院101年度判字第87號行政判決評析【爭點解析】 To Offensiving and Defensiving between Roundabout Policy and the Principle of Substantive Taxation —Tax Circumvention Comment on Supreme Administrative Court Judgement No.87 in 2012
