月旦財稅實務釋評 Angle Review of Finance and Taxation Practices
202212 (36期)期所有篇
環保、勞工、食安重大違法對投資抵減租稅優惠之影響【月旦時論】 The Impact of Serious Violations of Environmental, Labor, and Food Laws on Investment Tax Credits
未成年人得否自行申請延長遺產稅申報期限爭議之探討【月旦時論】 Discussion on Whether Minors Can Apply for an Extension for Filing Estate Tax by Themselves
因受贈房地所生之時價課稅爭議──以實質課稅為核心【月旦時論】 Disputes over Prevailing Value Taxation Through Donation of Real Estate: Based on Substantive Taxation
境外事業取得勞務報酬申請適用所得稅特別法條文之時效期間【月旦時論】 The Statutory of Limitations for Foreign Companies to Apply the Adoption of Tax Treatment of Services Remuneration under Special Legislation Related to Income Tax Law
租賃住宅紛爭解決模式之立法分析【月旦時論】 The Legislative Analysis of Residential Lease Dispute Resolution Models
租賃住宅服務業排除適用囤房稅──以臺中市申報實務為例【月旦時論】 The Exclusion of the Multi-House Tax for Rental Housing Service Business: The Practice of Taichung City as an Example
民宿借名登記及讓與擔保之稅務問題──最高行政法院109年度上字第886號判決評析【爭點解析】 Tax Issues about B&B Borrowing Other's Name and Sicherungsübereignung: Comment on the Supreme Administrative Court Judgment No. 668 in 2020
私設通路能減免地價稅嗎？──最高行政法院109年度上字第1013號判決【學習式判解評析】 Land Value Tax Exemption for Private Land Used for Public Passage: The Judgement of the Supreme Administrative Court (109) Pan Tzu No. 1013
