「私設通路」地價稅減免之探討【月旦時論】 A Study on the Land Value Tax Reduction and Exemption of Private Passages
私人承作票據貼現業務利息所得之課稅——評最高行政法院109年度上字第1033號判決【爭點解析】 Taxation of Interest Earned on Discounted Note Loans between Private Parties: The Judgment of the Supreme Administrative Court (109) Shang Tzu No. 1033
營業稅法第39條之救濟程序探析──以外銷適用零稅率為中心【法規解讀】 Analysis on the Administrative Remedy Procedure of Article 39 of the Business Tax Act: Focus on Zero Tax Rate for Export