月旦財稅實務釋評 Angle Review of Finance and Taxation Practices
202508 (68期)期所有篇
論稅捐稽徵機關代位權之行使【月旦時論】 A Study on the Exercise of Subrogation Right by Tax Authorities
論自費收入申報之稅務爭議──臺北高等行政法院106年度訴字第58號判決評析【月旦時論】 An Analytical Review of Tax Disputes Arising from the Declaration of Self-Paid Income by Medical Institutions: A Case Study of Taipei High Administrative Court Judgment No. 58 (2017)
壽險業因應匯率升值之外匯價格變動準備金制度──舊制、新制與第二桶金【月旦時論】 Responding to Currency Appreciation: FX Valuation Reserve in Taiwan Life Insurance—Previous Framework, New Rules, and the Second Bucket Reserve
所得稅法第14條之4第3項第1款第5目非自願性因素交易之解析【法規解讀】 Analysis of Involuntary Factor Transactions under Article 14-4, Paragraph 3, Subparagraph 1, Item 5 of the Income Tax Act
