《月旦財經法雜誌》第二卷已於近日由臺灣元照出版社出版發行。

       本卷目錄如下：

       熱點聚焦

       Sandra Eden A Leap into the Unknown or into the Fire: Is Unitary Taxation the Answer to the Problems of Cross-jurisdictional Taxation?

       Esperanza Buitrago Diaz Royalties Taxation and Economic Globalization: A Comparative View of the Double Taxation Treaty Policy in the USA, the European Union and the Andean Community

       Sergey P. Savinskiy Double Taxation and International Taxation Agreement

       法學理論

       黃茂榮 稅捐法與民事法

       甯立志、董曉玲 論資訊不對稱與消費者知情權

       比較視野

       金邦貴 比較法視角下中國大陸個人所得稅改革之目標

       Toshiro Fuke How to Understand the Taxation Legal System of the Developed Capitalism Countries and Lessons to be Learnt from Japanese

       Xiao-Qiang Yang Taxation of Government Procurement

       立法時評

       Frank Roser Regulations on Abuse of Tax Law and Their Interpretation

       曾宛如 有關證券投資人保護之未來發展

       文獻動態

       北京大學財經法研究中心 “全球化與財稅法改革”國際學術研討會綜述