月旦財稅實務釋評 Angle Review of Finance and Taxation Practices
202108 (20期)期所有篇
房地合一稅2.0下適用非自願性因素交易應注意事項【月旦時論】 What You Must Know Regarding Applying for "Involuntary Transactions" under the House and Land Transactions Income Tax 2.0
贈與之負擔可否列為出售房地之取得成本？【月旦時論】 Could the Liability Transferred Together with the Gift Be Included in the Cost of the Real Estate Transaction?
疫情嚴峻下地方稅紓困困境──以六都為例【月旦時論】 The Dilemma of Local Tax Relief under COVID-19: Six Municipalities as an Example
論歌唱場所課徵娛樂稅之標準【月旦時論】 The Standard of Amusement Taxation on Singing Activities
實質課稅原則在人壽保險金案例中之遺產稅適用──以最高行政法院101年度判字第201號行政判決為例【爭點解析】 The Substance over Form Principle in Application of the Estate Tax of Life Insurance Proceeds: Comment on the Judgment of the Supreme Administrative Court No. 201 Pan in 2012
