月旦財稅實務釋評 Angle Review of Finance and Taxation Practices
202208 (32期)期所有篇
評析我國所得稅法中進修訓練必要費用之減除──以比較德國所得稅法之角度為中心【月旦時論】 A Gross Analysis on the Deduction of the Upgrading Training Expenses as Income-related Expenses in the Income Tax Act: Comparing with the German Income Tax Act as Principle
公設保留地在所得稅之應用【月旦時論】 Application in Income Taxation of Land Reserved for Public Facilities
兩岸來源所得認定範圍重疊所造成之重複課稅──以稿費所得為例【月旦時論】 Double Taxation Caused by the Overlapped Scopeof Income from Source Identified on Two Sides of the Taiwan Straits: A Case Study of Income from Published Articles
以公共設施保留地抵繳遺產稅之探討【月旦時論】 The Discussion on Paying Estate Tax in Kind using the Reserved Lands for Public Facilities
待判決確認遺產範圍案件之核課期間起算──以最高行政法院109年度上字第553號行政判決為例【爭點解析】 The Commencement Date of the Period for Assessment in an Estate Tax Case that Inheritances Need to be Confirmed: Comment on the Judgement of the Supreme Administrative Court No. 553 Shang in 2020
