「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(二)──特別預算概念與法規範【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 (II): Special Budget and Law
境外事業以個人名義提供技術服務得否適用所得稅法第25條？——西班牙建築師案例【月旦時論】 Foreign Enterprise Providing Technical Services in the Name of an Individual Applies Article 25 of the Income Tax Act? —Spanish Architects Case Study
股東臨時動議權之行使與公司治理影響【月旦時論】 The Exercise of Shareholders' Extraordinary Motions and the Impact on Corporate Governance
論股東權與繼承權交織的困境突破——以裁判憲法審查之可能進行探討【月旦時論】 Breaking Through the Dilemma of Intertwined Shareholder Rights and Inheritance Rights: Exploring the Possibility of Constitutional Complaint
臺商視角下的中國增值稅法新規與營運挑戰【月旦時論】 New Regulations of China's Value-Added Tax Law and Operational Challenges: A Taiwanese Business Perspective
租賃住宅信託財產所得之稅務制度性懲罰與改革路徑【月旦時論】 The Systemic Tax Penalty on Income from Rental Housing Trust Property and the Path to Reform
營業稅溢繳退還在申報與申請程序上的差異與實務疑義【法規解讀】 Differences and Practical Questions Regarding the Declaration and Application Procedures for Refunds of Overpaid Business Tax
