月旦財稅實務釋評 Angle Review of Finance and Taxation Practices
202610 (82期)期所有篇
租稅救濟程序中不利益變更禁止原則之修正與合理性 The Modification and Rationality of the Non-Reformatio in Peius Principle within Tax Remedy Procedures
遺產稅擬制遺產與實物抵繳 Deemed Estate for Estate Tax Purposes and Payment of Estate Tax in Kind
區段徵收範圍內農地補償市價形成過程之法律問題分析 An Analysis of Legal Issues in the Formation Process of Market-Value Compensation for Agricultural Land under Zone Expropriation
企業採用IFRS 18之實務解析 Practical Insights into Enterprises' Implementation of IFRS 18
人工智慧介入財經決策之法律責任與監理挑戰──以高風險AI為中心 Legal Liability and Regulatory Challenges of Artificial Intelligence Intervention in Financial Decision-Making: Focusing on High-Risk AI
中國大陸對外投資新制對臺商之影響與注意事項 Impact and Considerations of Mainland China's New Regulations on Overseas Direct Investment on Taiwanese Enterprises
營利事業應如何正確申報被投資事業清算剩餘財產分配之投資損益 How Should a Profit-seeking Enterprise Correctly Declare theInvestment Gains and Losses from the Distribution of the Remaining Assets of the Invested Enterprise after Liquidation
