移入容積權能之法律性質與交易定性──兼論土地從屬性與稅捐課稅爭議【月旦時論】 The Legal Nature and Transactional Characterization of Transferred Development Rights: Considering Land Subordination and Taxation Issues
配偶購置房地登記名義與貸款借款人分離後之繼承房地合一稅問題【月旦時論】 Income Tax Issues under the House and Land Consolidated Income Tax Regime upon Inheritance Following the Separation of Registered Ownership and Mortgage Borrower between Spouses Acquiring Real Property
遺產稅中人壽保險課稅制度探討【月旦時論】 A Discussion on the Taxation System of Life Insurance in Estate Tax
「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(三)──特別預算之實踐與「預算單一原則」之限制【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 (III): Practice of Special Budgets and Constraints on the "Principle of Budgetary Unity"
進口權利金估價爭議之法規與實務──兼論海關稽核與守法自評之角色【月旦時論】 Legal and Practical Issues in Import Royalty Valuation: Customs Audits and the Role of Importer Self-Assessment
外國專業人才延攬及僱用法第24條修正之適用疑義與實務觀察【法規解讀】 Issues Concerning the Application of the Amendment to Article 24 of the Act for the Recruitment and Employment of Foreign Professionals
