月旦財稅實務釋評 Angle Review of Finance and Taxation Practices
202502 (62期)期所有篇
法規政策檢討──租稅保全與遺產管理制度之交集與矛盾【月旦時論】 A Review on How Tax Safeguards and Heritage Property Management Policies Contradict with Each Other
對運動產業捐贈、投資或聘僱運動員之節稅效益【月旦時論】 Tax-Saving Benefits to the Sports Industry Donation, Investment or Hire Athletes
移轉訂價專案審查實務與案例解析【月旦時論】 Practice and Case Analysis of Transfer Pricing Comprehensive Investigation
出售借名登記土地是否應列入出售人綜合所得課稅？──最高行政法院110年度上字第829號裁定評析【月旦時論】 The Sale of Land Under a Nominee Registration Should be Included in the Seller's Comprehensive Income Tax: Comment on the Supreme Administrative Court, Case No. 2021 Year Sheng Zi No. 829
農地贈與、農用證明與贈與租稅規避法律問題分析【月旦時論】 Legal Analysis on Farmland Donation, Agricultural Use Certification, and Avoidance of Gift Tax
因農地不得共有而借名登記之課稅爭議──以最高行政法院109年度上字第571號判決為核心【月旦時論】 Taxation Disputes of Borrowing Other's Name for Agricultural Land shall Not Be Shared: Focusing on the Administrative Judgment of Supreme Administrative Court (109) Shang-Zi No. 571
自用住宅申請重購退稅之稅務爭議【月旦時論】 Owner-occupied Residence Application Tax Disputes on Repurchase Tax Refund
論境外保單之遺產稅課徵及租稅規避──最高行政法院111年度上字第20號判決評析【爭點解析】 Taxation of Inherited Offshore Insurance Policies and Tax Avoidance: A Commentary on Supreme Administrative Court Judgment 111-Shang-20
