月旦財稅實務釋評 Angle Review of Finance and Taxation Practices
202503 (63期)期所有篇
房地合一稅2.0特定股權交易實務常見問題與分析【月旦時論】 Frequently Asked Questions and Analysis of Real Estate Tax 2.0 Specific Equity Transaction Practices
預售屋禁止轉售所涉房地稅課稅議題【月旦時論】 Taxation Issues on the Sale of Pre-Sale House under the House and Land Transactions Income Tax
生前贈與之擬制遺產課稅規定──評憲法法庭113年度憲判字第11號判決【月旦時論】 Provisions on Taxation of Proposed Estates for Gifts Made During Lifetime: Comment on the Constitutional Court's Judgment 113-Hsien-Pan-11 (2024)
所得稅？遺產稅？──違反告知義務後保險人給付之和解金【月旦時論】 Income Tax? Inheritance Tax? —Settlement Benefits Paid by the Insurer after Breach of Disclosure Obligation
營利事業所得稅案件舉證責任分析【月旦時論】 Burden of Proof and Cooperative Obligation in Tax Cases: Focus on Profit-seeking Enterprise Income Tax
檢查人是否有權向稅務機關調閱公司之稅務申報資料？──以臺灣臺北地方法院111年度稅簡字第4號判決為例【爭點解析】 Does Inspector Have the Right to Request Access to a Company's Tax Filing Records from the Tax Authorities?—An Analysis Based on the 2022 Decision of the Taipei District Court (Case No. Jian-Jian No. 4)
