基本法、解釋函與不利益變更禁止－納保法實施10周年回顧講稿(立法院公聽會)
黃士洲副教授、台北商業大學財稅系 德國馬克思普朗克稅法研究所訪問學人 院長、各位老師，以及各位與會先進，大家好 […]
分類: 租稅協定與BEPS行動方案
Introduction to International Tax Planning and Cross-Border Business Design
This blog article is a refined lecture transcript of o
The recent developments of Pillar 2 and Taiwan’s Interaction
This blog article is based on the presentation I delive
歐盟法院關於移轉訂價規則的改變(Paradigm Shift in ECJ TP Decision)-發表於11回東吳財稅法研討會(黃茂榮大法官紀念系列)
緣起－黃茂榮大法官紀念系列研討會 民法與稅法大師黃茂榮大法官於今年(2025)初仙逝，大學時代曾修習過黃老師的
Digital Taxation, Criminal Investigation and Trade Conflict – Presentation for WILL ITALY on 2025/5/22(數位課稅、刑案調查與貿易衝突-報告於國際獨立律師聯盟義大利分會)
This Blog article is summarized and polished by AI from
Taiwan Benq Corp won TP case in Italy by burden of proof-從BENQ義大利稅案，看移轉訂價舉證責任歸屬
English Summary 1. Allocation of the Burden of Proof an