저자의 연구 키워드

저자의 연구 키워드

#가산세

#간주소유규칙

#간주취득세

#강제적 중재제도

#고용

#공평과세

#과세처분과 체납처분

#과점주주

#구분접근법과 통합접근법

#국내복귀기업

#국세기본법 제14조

#국제조세조정에관한법률

#글로벌최저한세

#기업가치평가

#기업구조조정

#기업구조조정세제

#납세의무자

#담세력

#대가관계

#대가지급

#독립사업부문

#매출에누리

#미실현손실(내재손실)

#부과제척기간

#부동산 평가

#부동산신탁

#부정행위

#비상장주식

#비영주자

#사업상 가치

#사업소득

#사용료소득

#상속세 및 증여세

#상호합의절차

#서브파트 에프 소득

#성장

#세액공제

#세원잠식 및 소득이전

#소급감정

#소득구분

#속인주의 과세와 속지주의 과세

#손금산입항목

#손해배상금

#송금주의

#수탁자

#시가

#신탁법

#신탁부동산

#실질과세원칙

#실질과세의 원칙

#영업권

#외국법인의 국내원천소득

#외국인단기거주자세제

#외국인투자

#위법비용

#위탁자

#유인

#유턴기업

#이월결손금

#익금차감항목

#입법대안

#입증책임

#자산·부채의 이전

#적격물적분할

#적극적 행위

#제주도

#조세법률주의

#조세유인

#조세조약

#조세지원

#조세포탈

#조세혜택

#조세회피방지

#주식귀속

#중가산세 중과

#지분연속성

#차용개념

#최적조세정책

#취득세

#판매지원금

#평가방법

#포괄승계

#피지배외국법인

#필라 2

#합병

#혼성불일치

#혼합계약

#효율

#효율과 공평

#additional tax

#Adjustment Of International Taxes Act

#Affirmative Act

#alternative bill

#anti-abuse

#Aquisition Tax

#arbitration

#BEPS

#BEPS 프로젝트

#BEPS Action 14

#BEPS Action 15

#BEPS project

#bifurcation approach & integration approach

#built-in loss

#burden of proof

#business profit

#business value

#compensation for damage

#compensation relation

#concept of acquisition

#Constructive Aquisition Tax

#Constructive Ownership Rule

#Continuity of Proprietary Interest

#Controlled Foreign Corporation(CFC)

#Corporate Reorganization

#corporate restructuring

#damage compensation

#deduction

#disposition of national taxes in arrears

#domestic income of foreign corporations

#efficiency

#efficiency & equity

#efficiency and equity

#exclusion

#fair market value

#FDI

#firm valuation

#framework act on national taxes article 14

#Fraud Penalty

#Global Minimum Tax

#goodwill

#Hybrid Mismatch

#illegal expense

#incentive

#income characterization

#Independent Business Unit

#inheritance tax

#Jeju Special Self-Governing Province

#job increase

#mandatory arbitration

#merger

#mixed contract

#mutual agreement procedure

#net operating loss carryover

#non-permanent resident

#Oligopolistic Shareholders

#optimal tax policy

#payment for goodwill

#Pillar 2

#principle of fair taxation

#principle of no taxation Without law

#principle of substance over form

#principles of substantial taxation

#Property Trust

#Qualified Physical Corporate Division

#remittance basis

#retrospective appraisal

#royalty

#sales allowance

#sales incentive

#Statute of Limitations

#Stock Attribution

#Subpart F Income

#substance over form principle

#tax credit

#Tax Evasion

#tax incentive

#tax treaty

#taxable capacity

#taxpayers

#Transfer of Assets and Debts

#Trust in Property

#Trustee

#Truster

#Universal Succession

#Unlawful Means

#unlisted stock

#u-tern firms

#valuation method

#valuation of real estate

#worldwide v. territorial taxation