「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(四)──特別預算制度之修正芻議【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 (IV): Proposals for Reforming the Special Budget System
產創條例第10條之1新法上路──AI、淨零雙軌投資抵減的修法核心與解析【月旦時論】 New Statute for Industrial Innovation Art. 10-1: Core Amendments and Insights into Dual Tax Credits for AI and Net-Zero Investments
證券交易法民事責任主觀要件之舉證責任──以會計師及律師為例【月旦時論】 Subjective Elements and the Burden of Proof for Civil Liability under the Securities and Exchange Act: Accountants and Lawyers as Examples
5月綜所稅結算申報、繳款方式與網路申報更正之介紹【月旦時論】 An Introduction on Payment Methods and Online Corrections for May Individual Income Tax Filling
