月旦財稅實務釋評 Angle Review of Finance and Taxation Practices
202104 (16期)期所有篇
最新打炒房方案解析【月旦時論】 Analysis of the Latest Plan to Combat Real Estate Speculation
論房地持有稅負與價格關係──兼論地價稅調降與政府打炒房【月旦時論】 The Relationship between the Tax Burden and Price of Real Estate, Land Tax Reduction, and the Government's Blow Speculation
臺日租稅協定對企業跨境稅務之影響【月旦時論】 Impact of Taiwan-Japan Tax Convention on Cross-Border Enterprises
論保險人之協力義務──人壽保險變更要保人之適用【月旦時論】 Discussion on the Cooperative Obligation of the Insurer:Applicability of Life Insurance Modifying Applicant
房地交易所得稅關於附負擔贈與之取得成本認定之爭議──以高雄高等行政法院109年度訴字第269號行政判決為例【爭點解析】 The Dispute over Liability with the Gift about Recognition of Original Cost on the Assessment of Income Tax from Transactions of House and Land: Comment on the Judgment of the Kaohsiung High Administrative Court No.269 Su in 2020