月旦財稅實務釋評 Angle Review of Finance and Taxation Practices
202301 (37期)期所有篇
跨境電商所涉常設機構與移轉訂價問題──臺灣與國際發展概略剖析(一)【月旦時論】 Permanent Establishment and Transfer Pricing Issues concerning Cross-Border E-Commerce: A Synopsis of Recent Taiwan and International Developments (I)
跨國企業如何降低全球反避稅之衝擊？【月旦時論】 How Can Multinational Enterprises Reduce the Impact of Global Anti-Taxi Avoidance?
我國移轉訂價與修正後之無形資產移轉訂價規定之介紹【月旦時論】 Introduction of Transfer Pricing and Transfer Pricing Regulations of Intangible Assets in Taiwan
民法下修18歲為成年，牽動哪些稅法實務及影響？【月旦時論】 Under the Civil Code, 18 Years of Age Will Be Considered an Adult, What Are the Practices and Impacts of Tax Laws Involved?
以量能平等負擔原則探討借名登記課稅問題──最高行政法院109年度上字第475號判決評析【爭點解析】 A Study on the Taxation of Borrowing Other's Name for Registration under Ability-to-pay Principle: Comment on the Supreme Administrative Court Judgment No. 475 in 2020
娛樂稅之課徵──以相聲演出的戲劇為例，應適用相聲還是戲劇的稅率？【學習式判解評析】 The Imposition of Amusement Tax: Take Drama Performed with Cross Talk as an Example, Either Should the Tax Rate for Cross Talk or Drama Be Applied to
