稅捐稽徵法第44條修正分析──以給與憑證為範圍【月旦時論】 Analysis on the Amendment to Article 44 of the Tax Collection Act: Taking Providing Certificates as the Scope of Research
個人以自有土地參與合建分售時會被認屬「營利事業」嗎？——最高行政法院107年度判字第697號判決評析【爭點解析】 The Possibility of Being Regard as "Profit-Seeking Enterprise" When Individuals Take Part in the Cooperation of Building Architecture: Comment on the Supreme Administrative Court Judgment No. 697 in 2018
