跨國權利金支付的稅捐課徵――從BEPS第5號行動方案檢視「歐洲專利盒制度」與「限制權利金費用認列規定」 A Study on the Taxation of Transnational Royalty Payments: Examining the “European Patent Box System” and the “Restriction of Royalty Fees Recognition Provision” Through the BEPS Action 5
民法第1030條之2若干適用或類推適用問題 Some Issues about the Analogical Application of Article 1030-2 of the Civil Code
股東會投票顧問機構之運作與規範 The Operation and Regulation of Proxy Advisor
