月旦財稅實務釋評 202205 (29期)- 元照出版, 月旦知識庫

	月旦財稅實務釋評 Angle Review of Finance and Taxation Practices

202205 (29期)期所有篇
最新全球稅改介紹──兩支柱改革與全球反稅基侵蝕規則之研析【月旦時論】 An Introduction of New Global Tax Reform: An analysis of Two Pillars and GloBE 營利事業如何降低涉外支付扣繳稅款及適用條件【月旦時論】 How Profit-Seeking Enterprise Reduce Withholding Tax for Its Payment to Foreign Entities and the Premise for Application 虛擬貨幣交易之課稅與稽徵【月旦時論】 Tax and Collection on Cryptocurrency Exchange 因繼承房地所衍生之時價課稅爭議──以實質課稅為核心【月旦時論】 Disputes Over Prevailing Value Taxation Through Succession of Real Estate: Based on Substantive Taxation 公共設施保留地土地增值稅租稅優惠規定評析【月旦時論】 The Study of Tax Preference in Land 稅捐稽徵法第28條退稅請求權時效修法之評析【月旦時論】 Comment of Limitations for the Right to Claim Tax Refund in Article 28 of the Tax Collection Act 稅捐規避與稅捐逃漏之界限——最高行政法院108年度判字第203號判決評析【爭點解析】 The Line between Tax Avoidance and Tax Evasion: An Analysis on Supreme Administrative Court Judgment No. 203 (2019) 所得稅法盈虧互抵之「如期申報」要件──以最高行政法院109年度上字第632號判決為中心【學習式判解評析】 "Declaration in Time" as a Legal Requirement of Offset between Profits and Losses under the Income Tax Act Focusing on the Supreme Administrative Court Judgment (109) Shang Tzu No. 632 所得稅函令釋示：建商出售「合建分屋附買回房地」課稅新措施【函令解析】被繼承人所遺存款繳納遺產稅評析【法規解讀】 Payment of Estate Tax by the Decedent's Deposit 重要租稅法令（三則）（實質法規）【環顧租稅要聞】

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