土地徵收補償市價查估與估價專業判斷餘地【月旦時論】 Market Value Appraisal and the Scope of Professional Judgment in Land Expropriation Compensation
繼承債務認列房地合一稅成本案例研析【月旦時論】 Case Analysis of Inherited Debt Recognition as Costs under Taiwan's Consolidated House and Land Income Tax
所得稅法第14條之8自住房屋「居住」要件之認定──以近期行政法院判決為中心【月旦時論】 The "Residence" Requirement for Owner-Occupied Housing under Article 14-8 of the Income Tax Act: An Analysis Centered on Recent Administrative Court Decisions
評析財政部CFC函釋於美國信託架構之適用【月旦時論】 An Analysis of the Application of the Ministry of Finance's CFC Interpretation to U.S. Trust Structures of Substantive Transfers to U.S. Trust Structures
臺商對大陸社會保險新變革的因應與挑戰【月旦時論】 Taiwanese Businesses' Responses and Challenges to Social Insurance Reforms in China: Coping with Recent Policy Changes
永續資訊不實之刑事責任──以證券交易法財報不實規範為中心【月旦時論】 Criminal Liability for False Sustainability Disclosures: A Study Centered on Misrepresentation of Financial Statements under the Securities and Exchange Act
