遺產稅各項證明書上人別登載實務案例研析【月旦時論】 Case Studies of Personal Registration Practices on Various Estate Tax Certificates
未上市櫃公司土地及房屋遺產稅估算爭議──解析財政部72年5月12日台財稅字第33328號函【月旦時論】 The Disputes of Estate Tax Returns which Estimated Carrying value of Lands / Houses on the Company of OTC/TWSE—From the Ministry of Finance: Administrative Rule No. 33328 Dated May 12, 1983
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(二)【月旦時論】 Analyzing Substance-over-Form Taxation where Estate Taxpayer Is Not Insurance Beneficiary: Tax Avoidance, Insurance Payouts, and Anti-Confiscatory Principle (II)
房地合一稅2.0下死因贈與爭議解析【月旦時論】 Analysis of Disputes over Death-related Gifts under the House and Land Transactions Income Tax 2.0
論股份有限公司清算時暫時經營事務與清算完結之認定【月旦時論】 A Study on the Determination of Temporary Business Operations and the Completion of Liquidation in a Company Limited by Shares
初探美國對等關稅的影響【月旦時論】 An Initial Analysis of the Impact of U.S. Tariff Policy
IFRS 17導入下保險業月結流程延長之背景、挑戰與優化策略【法規解讀】 Background, Challenges, and Optimization Strategies for Extended Month-End Closing Processes in Insurance under IFRS 17
