週次

Week

課程主題

Subjects

課程內容與指定閱讀

Contents

教學活動與作業

Acitivities

學習投入時數（課堂講授）

Class Time

學習投入時數（課程前後）

Time spent on learning

1

Introduction

History and overview

Materials offered by the instructor

Lecture and after-class review of the class materials

3

3

2

Holiday

3

3

3

History and overview

3

3

4

Judicial Yuan Interpretation No. 694

3

3

5

Judicial Yuan Interpretation No. 703

3

3

6

INDOPCO

3

3

7

Spring break

3

3

8

Judicial Yuan Interpretation No. 745

3

3

9

Midterm exam

3

3

10

Pevsner v. Commissioner

3

3

11

Judicial Yuan Interpretation No. 746

3

3

12

LTCH: economic substance

3

3

13

LTCH: penalties

3

3

14

ACM Partnership: structure

3

3

15

ACM Partnership: substance over form

3

3

16

Review

3

3