저자의 연구 키워드

저자의 연구 키워드

#강제적 중재조항

#결합이익

#경정청구

#고정사업장

#공동기여

#공평과세

#관세의 과세가격

#국내원천투자소득

#국제적 합병

#국조법 제10조의 2

#국조법 제28조

#내국단체

#내적 기부금

#다자조약

#단일접근법

#담보신탁

#디지털 경제

#미국특허권의 사용료

#법률상 능력

#법인

#법인의 거주지

#법인의 이중거주지 판정기준

#법인판단기준

#법적 안정성

#부가가치세

#불공정 경쟁

#비상장주식

#비영리법인

#사기나 그 밖의 부정한 행위

#사업소득

#사용료

#사전소득은닉행위

#상대적 공헌도

#세관장의 경정처분

#소극적 소득

#수익자

#수탁자

#순손익가치

#신탁부동산

#실질적 관리장소

#역외탈세

#외국단체

#외국인투자

#원가법

#원천지

#원천징수특례 절차규정

#위탁자

#유추

#이사들의 거주지

#이전가격

#잔여이익분할방법

#적극적 수익사업소득

#절세

#정상가격

#정상가격 범위의 입증책임

#정의

#조세감면

#조세경쟁

#조세조약

#조세조약정책

#조세포탈

#조세포탈죄

#조세포탈죄의 구성요건

#조세회피

#중요한 관리 및 통제

#지분법

#처분신탁

#탈세

#토지신탁

#투명성

#특허권

#한미 조세조약

#합목적성

#해외투과과세단체

#형평

#action plan 4

#Active Business Income

#Analogy

#arm’s length price

#Article 10-2 of the Law for the Coordination of International Tax Affairs

#Article 28 pursuant to the Law on International Tax and Coordination

#base erosion profit shifting (BEPS)

#beneficiary

#BEPS 실행계획

#BEPS 프로젝트 액션플랜 10

#BEPS Action Plan

#BEPS Project Action Plan 10

#burden of proof with regard to the range of arm’s length price

#Business Income

#central management and control

#Collective Contribution

#collective investment

#collective investment vehicle

#Combined Profits

#corporate residence

#cost based approach

#criteria for classifying foreign entities

#cross-border merger

#Digital Economy

#disposition of reassessment issued by the head of customs office

#disposition trust

#domestic entity

#Equity

#equity one lined method

#Fair Taxation

#fiscally transparent entity

#fixed ratio method

#Foreign Direct Investment

#foreign entity

#foreign tax credit

#foreign transparent entity

#fraudulent or other unlawful means

#group ratio method

#Internal Donation

#Justice

#Korean-sourced investment income

#Korea-US tax treaty

#land trust

#legal capacity

#legal person

#Legal Stability

#limitation on deduction of interest expense

#Mandatory Arbitration

#Multilateral Treaty

#multinational enterprises (MNEs)

#Non-Profit Corporations

#OECD 입장

#OECD recommendations

#offshore tax evasion

#outbound investment

#Passive Income

#patent

#permanent establishment

#place of effective management

#pre-tax income concealment

#real estate in trust

#refundable tax

#Relative Value of the Contributions

#request for reassessment

#residence of directors

#Residual Profit Split Method

#royalties for the U.S. patent

#royalty

#security trust

#source rule

#special provision for withholding procedure

#Suitability for Purpose

#tax avoidance

#Tax Competition

#tax evasion

#Tax Exemption

#tax fraud

#tax saving

#tax treaty

#Tax Treaty Policy

#taxable price for customs

#the place of effective management

#tie-breaker rule

#Transfer Price

#Transparency

#trustee

#truster

#Unfair Competition

#Unified Approach

#unlawful means

#unlisted company’s stock

#value of profit and loss

#value-added tax