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月旦財經法雜誌 Financial and Economic Law Review |
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| 202605 (51期)期所有篇 |
- 庭外重組的邏輯重構與制度實現──兼論困境企業市場化拯救的協同機制研究 Logical Reconstruction and Institutional Implementation of Out-of-Court Restructuring—A Study on the Collaborative Mechanisms for the Market-Oriented Rescue of Distressed Enterprises
- 庭外重組與破產程序銜接的前提:基因兼容性與發展對稱性 Prerequisites for Coordination Between Out-of-Court Restructuring and Insolvency Proceedings: Genetic Compatibility and Developmental Symmetry
- 實質合併重整中的稅務問題及完善建議 Tax Issues and Improvement Suggestions in Substantive Consolidation Reorganization
- 制度創新與工具協同:企業重整中債務重組所得稅困境的體系化解決方案 A Systematic Solution to the Corporate Income Tax Dilemma of Debt Restructuring in Bankruptcy Reorganization
- 重整企業中稅務機關對原生稅收債權處分權限研究 A Study on the Tax Authorities’Power to Disposal of Original Tax Claims in Corporate Reorganization
- 本土語境下碳稅納稅主體責任的分配原則與實現進路 Distribution Principles and Implementation Approaches of Taxpayer Liability for Carbon Tax in Local Context
- 稅收債務關係說的內涵釐清及其制度表達──《稅法總則》如何回應稅法契約化的訴求 Clarifying the Connotation of the Theory of Tax Debt Relationship and its Institutional Expression—How Does the“General Provisions of the Tax Law”Respond to the Demand for Contract-based Tax Law?
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