營利事業犯罪所得之沒收，得否認列為成本費用？【月旦時論】 Whether the Confiscation of Income Regarding a Business Entity's Criminal Offense Can Be Recognized as Cost or Expense of Tax Accounting?
一人公司應課稅贈與之舉證責任 ──以最高行政法院109年度判字第638號判決為例【學習式判解評析】 Burden of Proof in Taxable Gift of One-Man Company: Taking the (109) Pan No. 638 Decision Rendered by the Supreme Administration Court as an Example
