死亡前二年內贈與擬制遺產及扣除額適用之遺產稅爭議【月旦時論】 Estate Tax Controversies Concerning Deemed Estate from Gifts Within Two Years before Death and the Application of Deductions
擬制遺產課稅新制──論配偶剩餘財產差額分配之擴張與實質給付之界限【月旦時論】 New Taxation Rules for Deemed Estates: The Expansion of Spousal Remainder Property Claims and the Limits of Actual Payment
電動車免牌照稅應設限額【月旦時論】 Electric Vehicle License Tax Exemptions Need a Limit
論租稅處分之變更──德國法雙軌更正機制與我國法制之檢討【月旦時論】 The Way to Correct Tax Assessments: A Comparative Study of the German Dual-Track Correction System and the Tax Collection Procedure in Taiwan
探析澳洲董事會之人工智慧治理架構──以董事責任為核心【月旦時論】 Study on Artificial Intelligence Governance in Australian Boards of Directors: Focusing on Directors' Duties
