저자의 연구 키워드

저자의 연구 키워드

#‘No Taxation without Representation' Rule

#가산금

#가산요소

#간접대가

#간주취득

#간주취득세

#거래가격의 관세평가

#경미한 변경

#계획기부(planned giving)

#공공재산

#공익법인

#공익신탁

#공익신탁(public trust)

#공익재단

#과점주주

#관세법

#관세법의 분법(分法)

#관세채권

#국별 한도방식

#국외원천소득

#기본재산

#기부금 공제

#기부금 공제(contribution deduction)

#기부채납

#내국세

#내수용 보세공장

#담합사례금

#디지털 과세

#디지털 달러

#디지털자산

#명의신탁 해지

#무역법 제122조

#무역수지 적자

#반덤핑관세

#배우자공제

#배우자상속권

#배우자상속세 폐지

#법인격 남용

#법인격 형해화

#법인격부인

#법인전환

#법적 안정성

#본래의 과세처분

#부당이득반환청구

#비과세ㆍ감면

#비정상적 긴급 상황

#사회질서 위반

#상속세

#상호관세

#손금불산입

#수입물품의 가격

#스테이블코인

#실질과세

#실질과세의 원칙

#암호화폐

#영업권 평가

#영업권(Goodwill)

#영업양도

#외국납부세액공제

#외국인배우자

#우회덤핑

#위법한 지출

#유산기부

#유산세

#유산취득세

#이중과세

#이중과세 조정

#이중재단

#자선잔여신탁(CRT)

#자진신고․납부행위

#재산세

#재정보전조치

#조세법률주의

#조세회피

#조약 배제(treaty override)

#주식 기부

#주식 명의신탁

#주식 출연 제한

#주식기부

#주식출연

#증여의제

#채무 공제

#총상속세 과세가액

#추징

#취득가격

#취득간주

#통상적 비용

#합병매수차손

#현물기부

#현물기부(gift of appreaciated property)

#회계투명성

#accounting transparency

#Acquisition Price

#actual taxation

#addition element

#additional charge

#adjustment of double taxation

#anti-dumping duties

#bonded factories for domestic use

#business transfer

#Charitable Trust

#circumvention

#Claim for restitution of unjust enrichment

#collusion reward

#Contributed Acceptance

#Contribution deduction

#conversion of a corporation

#CRT

#crypto assets

#Customs Law

#customs valuation of transaction value

#debt deduction

#Deemed Acquisition

#deemed donation

#digital assets

#digital dolla

#digital taxation

#Double taxation

#Dual Foundation

#estate acquisition tax

#EU 관세법

#EU customs law

#Fiction of acquisition

#Fiscal Compensation

#foreign spouse

#foreign tax payment credit

#fundamental property

#GENIUS 법

#genius act

#gift of appreciated property

#goodwill

#goodwill evaluation

#IEEPA

#illegal expense

#income from an overseas source

#indirect price

#inheritance tax

#inland tax

#internal tax

#legacy Acquisition tax

#legacy contributions

#legacy tax

#legal fiction of acquisition tax

#legal stability

#limitation method by the nation

#Limiton Stock Contribution

#loss from a merger and acquisition

#minor modification

#non-inclusion in deductible expenses

#Oligopolistic Shareholder

#oligopoly shareholder

#ordinary expense

#Original Taxation

#Piercing Corporate Veil

#Planned giving

#prices of imported goods

#principle of actual taxation

#Principle of Substantial Taxation

#Property Tax

#Public Foundation

#public interest corporation

#Public trust

#public-service corporation

#reciprocal tariffs

#Retroactive Imposition of Tax

#Section 122 of the Trade Act

#segmentation of the tariff act

#spousal deduction

#spousal estate right

#spousal estate tax abolition

#stablecoins

#stock contribution

#stock donation

#stock in nominal trust

#tariff credit

#tax evasion

#Tax Exemption

#termination of nominal trust

#the value of the gross taxable estate

#trade deficit

#treaty override

#unusual emergency

#violation of the social order

#Voluntary reporting & payment