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查詢結果:共有 2 筆符合條件的資料


序號 篇名 作者 日期 期刊
1 稅捐規避之判斷、核課期間與起算點──以農地即將公用徵收前夕之移轉贈與為例
On Judgment of Tax Avoidance Behavior, Period of Taxation, and Its Starting Point of Taxation Period
柯格鐘   2020/01  月旦財稅實務釋評
2 從Uber稅案看跨境電商的風險與未來趨勢——高度數位化模式、實體營運處所與數位服務稅
Uber Tax Issues and E-Commerce Risks and Future Developments: Highly Digitalized Business Model, Physical Business Place and Digital Service Tax
黃士洲   2020/01  月旦財稅實務釋評

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