月旦財稅實務釋評 Angle Review of Finance and Taxation Practices
202511 (71期)期所有篇
「因應國際情勢強化經濟社會及民生國安韌性特別條例」之立法評析(一)──立法緣起與特別預算之運用【月旦時論】 Legislative Commentary on the Special Ordinance to Strengthen the Resilience of the Economy, Society, People's Livelihoods, and National Security in Response to the International Situation(1): Legislative Origins and Utilization of Special Budgets
113年度憲判字第11號判決對遺產稅剩財分配請求權履行給付之影響【月旦時論】 The Impact of TCC Judgement 113-Hsien-Pan-11 on the Specific Performance of the Right to Distribute Matrimonial Property in the Context of Estate Tax
為併購目的而取得股份之認定與體系衝突──從大同案與泰山案出發【月旦時論】 "Merger Purpose" and Legislative Tension with the Securities and Exchange Act: Insights from the Tatung and Taishan Cases
融資租賃產業──在波盪中尋求穩健，重塑市場新秩序【月旦時論】 Financial Leasing Industry: Seeking Stability Amidst Turbulence and Reshaping the New Market Order
溢繳退稅與程序重開【月旦時論】 Overpayment of Tax Refund and the Procedure Is Restarted
失能風險下的財產治理──監護與家族信託整合模式之探討【月旦時論】 Asset Governance under the Risk of Incapacity: An Exploration of the Integrated Model of Guardianship and Family Trust
營業稅法進項稅額不得扣抵之探討與修法芻議—— 以交際費與乘人小汽車為例【法規解讀】 Discussion on Non-Deductible Input VAT under Taiwan's Business Tax Act and Legislative Suggestions: Taking Entertainment Expenses and Passenger Cars as Examples
