德國所得稅法職業上工具支出必要費用之最新發展【月旦時論】 The Current Development on the Deduction of the Vocational Tool Expenses as Income-related Expenses in the German Income Tax Act
稅捐稽徵機關對於限制出境處分之合義務裁量──最高行政法院109年度上字第978號判決評析【爭點解析】 Appropriate Administrative Discretion for Administrative Disposition of Restriction of Exiting Taiwan: Comment on the Supreme Administrative Court Judgment No.978 in 2020
