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月旦財稅實務釋評最新文献

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論「雙方合意解除買賣契約」於個人房地合一稅之認定 論「雙方合意解除買賣契約」於個人房地合一稅之認定
月旦財稅實務釋評 Pub Date : 2024-07-01 DOI: 10.53106/270692572024070055006
謝寧婕 謝寧婕
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引用次数: 0
美國聯邦法院首次認定NFT為投資契約──Friel v. Dapper Labs案判決釋評 美國聯邦法院首次認定NFT為投資契約──Friel v. Dapper Labs案判決釋評
月旦財稅實務釋評 Pub Date : 2024-07-01 DOI: 10.53106/270692572024070055008
李家蔚 李家蔚
{"title":"美國聯邦法院首次認定NFT為投資契約──Friel v. Dapper Labs案判決釋評","authors":"李家蔚 李家蔚","doi":"10.53106/270692572024070055008","DOIUrl":"https://doi.org/10.53106/270692572024070055008","url":null,"abstract":"<jats:p>\u0000 \u0000 </jats:p>","PeriodicalId":508016,"journal":{"name":"月旦財稅實務釋評","volume":"32 17","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-07-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"141710409","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
論稅捐稽徵機關權衡人壽保險解約金執行之觀點 論稅捐稽徵機關權衡人壽保險解約金執行之觀點
月旦財稅實務釋評 Pub Date : 2024-07-01 DOI: 10.53106/270692572024070055003
蔡國勝 蔡國勝
{"title":"論稅捐稽徵機關權衡人壽保險解約金執行之觀點","authors":"蔡國勝 蔡國勝","doi":"10.53106/270692572024070055003","DOIUrl":"https://doi.org/10.53106/270692572024070055003","url":null,"abstract":"<jats:p>\u0000 \u0000 </jats:p>","PeriodicalId":508016,"journal":{"name":"月旦財稅實務釋評","volume":"5 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-07-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"141701995","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
最高法院108年台抗大字第897號裁定(二)──債權人代位解約保險契約之代位權基礎及債務人權利保護 最高法院108年台抗大字第897號裁定(二)──債權人代位解約保險契約之代位權基礎及債務人權利保護
月旦財稅實務釋評 Pub Date : 2024-07-01 DOI: 10.53106/270692572024070055002
沙振言 沙振言, 陳允靖 陳允靖
{"title":"最高法院108年台抗大字第897號裁定(二)──債權人代位解約保險契約之代位權基礎及債務人權利保護","authors":"沙振言 沙振言, 陳允靖 陳允靖","doi":"10.53106/270692572024070055002","DOIUrl":"https://doi.org/10.53106/270692572024070055002","url":null,"abstract":"<jats:p>\u0000 \u0000 </jats:p>","PeriodicalId":508016,"journal":{"name":"月旦財稅實務釋評","volume":"1987 4","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-07-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"141707277","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
稅捐實務上常見之送達爭議 稅捐實務上常見之送達爭議
月旦財稅實務釋評 Pub Date : 2024-07-01 DOI: 10.53106/270692572024070055005
黃冠璋 黃冠璋
{"title":"稅捐實務上常見之送達爭議","authors":"黃冠璋 黃冠璋","doi":"10.53106/270692572024070055005","DOIUrl":"https://doi.org/10.53106/270692572024070055005","url":null,"abstract":"<jats:p>\u0000 \u0000 </jats:p>","PeriodicalId":508016,"journal":{"name":"月旦財稅實務釋評","volume":"25 7","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-07-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"141702229","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
解析生技醫藥公司的審定標準──以最高行政法院109年度判字第14號判決為例 解析生技醫藥公司的審定標準──以最高行政法院109年度判字第14號判決為例
月旦財稅實務釋評 Pub Date : 2024-07-01 DOI: 10.53106/270692572024070055007
王萱雅 王萱雅
{"title":"解析生技醫藥公司的審定標準──以最高行政法院109年度判字第14號判決為例","authors":"王萱雅 王萱雅","doi":"10.53106/270692572024070055007","DOIUrl":"https://doi.org/10.53106/270692572024070055007","url":null,"abstract":"<jats:p>\u0000 \u0000 </jats:p>","PeriodicalId":508016,"journal":{"name":"月旦財稅實務釋評","volume":"78 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-07-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"141701365","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
海外留學業、海外旅遊業及移民業之稅務探討 海外留學業、海外旅遊業及移民業之稅務探討
月旦財稅實務釋評 Pub Date : 2024-07-01 DOI: 10.53106/270692572024070055004
廖建勛 廖建勛
{"title":"海外留學業、海外旅遊業及移民業之稅務探討","authors":"廖建勛 廖建勛","doi":"10.53106/270692572024070055004","DOIUrl":"https://doi.org/10.53106/270692572024070055004","url":null,"abstract":"<jats:p>\u0000 \u0000 </jats:p>","PeriodicalId":508016,"journal":{"name":"月旦財稅實務釋評","volume":"267 2‐3","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-07-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"141708322","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
營業稅法與稅捐稽徵法函令釋示：營業人短漏開發票行為之處罰原則 營業稅法與稅捐稽徵法函令釋示：營業人短漏開發票行為之處罰原則
月旦財稅實務釋評 Pub Date : 2024-07-01 DOI: 10.53106/270692572024070055009
莊世金 莊世金
{"title":"營業稅法與稅捐稽徵法函令釋示：營業人短漏開發票行為之處罰原則","authors":"莊世金 莊世金","doi":"10.53106/270692572024070055009","DOIUrl":"https://doi.org/10.53106/270692572024070055009","url":null,"abstract":"<jats:p>\u0000 \u0000 </jats:p>","PeriodicalId":508016,"journal":{"name":"月旦財稅實務釋評","volume":"44 5","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-07-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"141691424","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
不法行為課稅問題之研究 不法行為課稅問題之研究
月旦財稅實務釋評 Pub Date : 2024-07-01 DOI: 10.53106/270692572024070055010
月旦財稅實務釋評編輯部 月旦財稅實務釋評編輯部
{"title":"不法行為課稅問題之研究","authors":"月旦財稅實務釋評編輯部 月旦財稅實務釋評編輯部","doi":"10.53106/270692572024070055010","DOIUrl":"https://doi.org/10.53106/270692572024070055010","url":null,"abstract":"<jats:p>\u0000 \u0000 </jats:p>","PeriodicalId":508016,"journal":{"name":"月旦財稅實務釋評","volume":"25 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-07-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"141702180","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
依法得徵收土地、土地競價標售與免徵土地增值稅 依法得徵收土地、土地競價標售與免徵土地增值稅
月旦財稅實務釋評 Pub Date : 2024-07-01 DOI: 10.53106/270692572024070055001
陳明燦 陳明燦
{"title":"依法得徵收土地、土地競價標售與免徵土地增值稅","authors":"陳明燦 陳明燦","doi":"10.53106/270692572024070055001","DOIUrl":"https://doi.org/10.53106/270692572024070055001","url":null,"abstract":"<jats:p>\u0000 \u0000 </jats:p>","PeriodicalId":508016,"journal":{"name":"月旦財稅實務釋評","volume":"18 2","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-07-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"141704864","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
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