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月旦財稅實務釋評
Angle Review of Finance and Taxation Practices
202001 (1期) 目錄
- 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【月旦時論】 On Judgment of Tax Avoidance Behavior, Period of Taxation, and Its Starting Point of Taxation Period
- 個人境外資金匯回的機會與稅務風險【月旦時論】 Opportunities and Tax Risks for Repatriation of Personal Offshore Funds
- 廢除印花稅的蝴蝶效應【月旦時論】 The Butterfly Effect of Aborgating Stam Tax
- 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【月旦時論】 Uber Tax Issues and E-Commerce Risks and Future Developments: Highly Digitalized Business Model, Physical Business Place and Digital Service Tax
- 中國股權代持協議間常見的法律與稅務風險之探討【月旦時論】 Analysis of The Legal and Tax Risks in The Agreement of Equity Entrusted Holding of Shareholders in China
- 非美籍人士持有美國不動產投資架構暨聯邦稅稅負分析【月旦時論】 Analysis of Federal Taxation and the Holding Structures in the U.S. Real Property Market
- 商譽攤折之「事業」概念——最高行政法院108年度判字第428號判決評析【爭點解析】 The Business Concept of Goodwill Amortization: Comment on the Supreme Administrative Court Judgment No.428 in 2019
- 別慌！財政部澄清並未對全台美容美髮業大查稅【爭點解析】 Don’t Panic! Ministry of Finance Clarifies That It Has Not Taxed the Beauty Industry
- 現金及實物抵繳溢繳稅款應返還標的之爭議──以最高行政法院108年判字第150號判決為中心【學習式判解評析】 The Dispute Over Tax Return Due to Overpaid Cash and In-Kind Payment Based on the Judgement of the Supreme Administrative Court (108) Pan Tzu No. 150
- 2019年9月重要法規釋示：所得稅法令【函令解析】
- 2019年10月重要法規釋示函令：所得稅法令【函令解析】
- 2019年11月重要法規釋示函令：貨物稅法令【函令解析】
- 投資智慧機械及5G之租稅優惠【法規解讀】 Investment Tax Credit of Smart Machinery and 5G
- 2019年11月重要租稅法令（三則）：所得稅法令、貨物稅法令【環顧租稅要聞】
