月旦財稅實務釋評 Angle Review of Finance and Taxation Practices
202305 (41期)期所有篇
論疫後強化經濟與社會韌性及全民共享經濟成果特別條例之普發現金條款【月旦時論】 Discuss the Universal Cash Handout of Special Act for Enhancing Post-pandemic Economic and Social Resilience and National Sharing Economy Achievement
超徵款項的用途──宜還稅於民？還是減債為先？【月旦時論】 Taxation Beyond Budget Planning Which Shall Refund to People after All? Or Debt Reducing In Priority?
隱藏版的還稅於民──論企業費用加成減除的租稅優惠【月旦時論】 Hidden Version of Tax Return: Discuss of the Tax Incentive Deducted from the Increase Of Business Expense
論受控外國企業制度對所得稅負之影響【月旦時論】 A Study on Impact of Controlled Foreign Company (CFC) Rule on Income Tax
贈與未上市（櫃）股票涉及贈與稅案例解析【月旦時論】 Analysis of Gift Tax Cases Involving Gifts of Unlisted and Unregistered Stocks
個人房地合一稅非自願性交易適用爭議之探討【月旦時論】 Discussion on the Application Dispute of the Involuntary Transaction of House and Land Transactions Income Tax
三角貿易法律關係與營業稅的觀察──自最高行政法院110年度上字第89號判決談起【爭點解析】 Observations on the Legal Relationship of Triangular Trade and Business Tax: From the Supreme Administrative Court's Judgment No. 89 of 110
