租金支出從列舉扣除額轉為特別扣除額之解析【月旦時論】 Analysis on the Conversion of Rental Expenses from Itemized Deductions to Special Deductions
婚姻是否有懲罰稅？──談結婚後之綜所稅節稅利益與稅負懲罰(二)【月旦時論】 Do We Have Marriage Penalty?－ Talking about Marriage Penalty and Marriage Tax Savings Benefits of Individual Income Tax (II)
一年多次盈餘分派之法定盈餘公積提列與未分配盈餘課稅解析【月旦時論】 Analysis of the Legal Earned Surplus Reserve Withdrawal and Undistributed Earnings Tax Issues for the Multiple Earnings Distribution Policy in a Year
營業稅「境內銷售行為」與「境內營業人」之判斷──最高行政法院有關判決之整理【爭點解析】 Definition of ""Domestic Sales"" and ""Domestic Business Entities"" for Value-added and Non-value-added Business Tax Act: A Compilation of 2 Supreme Administrative Court Judegments
