月旦財稅實務釋評 Angle Review of Finance and Taxation Practices
202407 (55期)期所有篇
依法得徵收土地、土地競價標售與免徵土地增值稅【月旦時論】 An Analysis on Land Expropriation, Land Sale and Exemption of the Land Value Increment Tax
最高法院108年台抗大字第897號裁定(二)──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 (II): The Termination of the Insurance Policy Protected by the Subrogation of the Creditor's and debtor's Rights
論稅捐稽徵機關權衡人壽保險解約金執行之觀點【月旦時論】 Discussion on the Tax Authorities' Perspective on Balancing the Execution of Surrender Value
解析生技醫藥公司的審定標準──以最高行政法院109年度判字第14號判決為例【爭點解析】 Analyze the Approval Standards of biotech and Pharmaceutical Companies: The Supreme Administrative Court's Judgment No. 14 in 2020
