遺產稅納稅義務人非保險受益人實質課稅解析──避稅、保險給付與絞殺性稅捐禁止原則(一)【月旦時論】 Analyzing Substance-over-Form Taxation where Estate Taxpayer Is Not Insurance Beneficiary: Tax Avoidance, Insurance Payouts, and Anti-Confiscatory Principle (I)
反向股份轉換常見營利事業所得稅問題分析【爭點解析】 Analysis of Common Profit-Seeking Enterprise Income Tax Issues in Reverse Share Conversion
論繼承合建分得不動產之交易所得課稅基準──以最高行政法院112年度上字第583號判決為中心【學習式判解評析】 A Study on the Taxation Basis of Gains Derived from the Sale of Jointly Constructed Real Estate Acquired through Inheritance: From the Perspective of SupremeAdministrative Court Judgment No. 583 in 2023
