月旦財稅實務釋評 Angle Review of Finance and Taxation Practices
202302 (38期)期所有篇
稅收超徵的財政紀律觀點與解決問題之道【月旦時論】 Surplus Tax Revenue from a Fiscal Discipline Perspective and Its Solution
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(二)【月旦時論】 Permanent Establishment and Transfer Pricing Issues Concerning Cross-Border E-Commerce: A Synopsis of Recent Taiwan and International Developments (II)
臺日租稅協定營業利潤免稅與權利金上限稅率規定之適用【月旦時論】 Tax Exemption Concerning Business Profits and Reduced Tax Rate Concerning Royalties under the Tax Agreement between Taiwan and Japan
你的財產不是你的財產──論處分借名登記不動產之稅務風險【月旦時論】 Your Property Is Not Your Property: The Tax Risks of Disposing of Real Estate under Other Person's Name
建築基地範圍內私設道路、法定（超出）空地與地價稅稽徵之適法性【月旦時論】 The Legality of Imposition of Land Value Tax for Private Passage and Statutory (Exceed) Vacant in Space in the Building Site
