月旦財稅實務釋評 Angle Review of Finance and Taxation Practices
202409 (57期)期所有篇
遺產稅中死亡前2年內贈與案例研析【月旦時論】 Analysis on Cases of Gifts Within Two Years before Death in Estate Tax
上市公司股票遇有價格劇烈變動之遺產稅估價方式探討(一)【月旦時論】 Discussion on Inheritance Valuation Methods When Listed Company Stocks Experience Drastic Price Changes under Estate Tax (I)
從財政部最新解釋令談信託財產繳納遺產稅之適用──從財政部113年6月14日台財稅字第11300533430號令談起【月旦時論】 Discussion on the Application of Trust Assets in Estate Tax Payment According to the Latest Interpretation from the Ministry of Finance-Starting from the Ministry of Finance's Directive No. 11300533430 dated June 14, 2024
法律不溯及既往──以受控外國企業制度為例說明【月旦時論】 The Law Does Not Operate Retroactively: Take Controlled Foreign Company Regime as an Example to Illustrate
從行政法院判決檢視回收清除處理費爭議案件之舉證責任及證據方法【月旦時論】 Examine the Evidence Rule for Dispute Related to Recycling, Clearance and Disposal Fees: Focus on Judgements from Administrative Court
法人高戶數囤房稅之探討與評析【月旦時論】 Discussion and Analysis of Corporate House Tax for High Numbers
兩岸親屬與繼承法制差異之探討【月旦時論】 A Comparative Study on the Relative and Inheritance Laws between the Two Sides of the Taiwan Strait
遺囑要式性與遺囑人真意之調和──臺灣高等法院106年度家上字第234號民事判決【爭點解析】 Reconciliation between the Formality of the Will and the True Intention of the Testator: Commentary on the Taiwan High Court's 106th Annual Civil Judgment No. 234
