月旦財稅實務釋評 Angle Review of Finance and Taxation Practices
202406 (54期)期所有篇
生前贈與視為遺產之研究(二)【月旦時論】 The Study of the Consideration of Gifts as Inheritance (II)
合併後存續公司為何承受消滅公司的稅務違章責任？【月旦時論】 Why Does the Surviving Company after the Merger Bear the Tax Violation Liability of the Eliminated Company?
論房地合一稅實質課稅之認定【月旦時論】 The Substantive Taxation Principle in Holding Period of House and Land Transactions Income Tax
最高法院108年台抗大字第897號裁定(一)──債權人代位解約保險契約之代位權基礎及債務人權利保護【月旦時論】 Supreme Court Ruling No. 897 of 108 Taiwan Resistance (I): The Termination of the Insurance Policy Protected by the Subrogation of the Creditor's and debtor's Rights
法人平台媒合不動產借貸適法性之研析(二)【月旦時論】 An Analysis on the Legality of Matchmaking Real Estate Lending by Corporate Platforms (II)
論進口貨物歸屬稅則號別之裁罰認定標準──評最高行政法院111年度上字第182號判決【爭點解析】 Standards for Determining Penalties for Imported Goods' Tariff Numbers: Comment on the Supreme Administrative Court’s Judgment No. 182 in 2022
