저자의 연구 키워드

저자의 연구 키워드

#「국세기본법」

#「행정기본법」

#「행정심판법」상 조정

#「Framework Act on National Taxes」

#「General Act on Public Administration」

#2단계 접근법

#간주소유규칙

#강제적 중재제도

#경영참여면제

#경제적 실질원칙

#고정사업장(PE)

#공무원 수색

#공식접근법(AOA)

#과세기반 침식방지

#과세상 거주지 전환

#국세기본법 제14조

#국제적 조세회피

#대체적 분쟁해결(ADR)

#디지털 경제 과세문제

#디지털 PE

#무형자산소득과세

#미국개정세법

#미국세법 제7701조(o)

#비거주자 전환시 과세

#비용 공제

#사업목적

#사적 이용

#사회국가원리

#사회적기업

#사회적기업 육성법

#사회적목적

#사회적협동조합

#상속세·증여세

#상호합의절차

#서브파트 에프 소득

#속지주의과세

#수익자연속신탁

#신탁세제

#신탁수익권 평가

#실질과세원칙

#업무용 자동차

#역 세액공제

#연구개발(R&D)지원

#영장

#운행일지

#원천지국 과세

#원천징수제도

#유언대용신탁

#이의신청

#일반 조세회피방지 규정

#일반조세회피방지규정

#임직원보험

#자본배분접근법(capital allocation approach)

#재산권

#재산권의 사회적 기속성

#재정건전성

#재정부담수반조례

#재정준칙

#조례의 사전적 통제

#조세불복

#조세조약

#조세회피

#조세회피방지 규정 자문위원회

#조정

#주식귀속

#중재

#지방재정건전화방안

#지적 재산

#처분

#출국세

#출국세의 헌법적 타당성

#취약계층

#토지공개념

#토지의 공공성

#특별규제산업

#특허박스

#피지배외국법인

#피지배외국법인세제

#필라 1

#필라 2

#행정 영장

#행정불복

#행정조사

#혁신박스

#혁신활동

#호주 GAAR

#혼성불일치

#Administrative Appeal

#Administrative searches or inspections

#Administrative warrant

#alternative dispute resolution(ADR)

#arbitration

#Article 14 of Framework Act of National Taxes

#Article 7 of the OECD Model Convention

#Australian GAAR

#Authorised OECD Approach(AOA)

#BEPS 프로젝트

#BEPS Action 14

#BEPS Action 15

#BEPS project

#business purpose

#Business Vehicle

#Capital Allocation Approach

#Car Insurance for Executives

#CFC 세제

#CFC tax

#Closely regulated industries

#Constitutionality of the exit tax

#Constructive Ownership Rule

#controlled foreign corporation

#Controlled Foreign Corporation(CFC)

#Co-operatives

#Deduction

#Digital PE

#Disposition

#economic substance doctrine

#Exit tax

#Extended tax liability

#GAAR advisory panel

#General Anti-Avoidance Rule

#Hybrid Mismatch

#Incentives for Research & Development

#Inheritance and Gift Tax

#Innovation Activities

#Innovation Box

#Intellectual Property

#International tax avoidance

#IRC §7701(o)

#Limitation of Property Right for Public Use

#Local finance

#Local government

#mandatory arbitration

#mediation

#mediation in 「administrative appeals act」

#mutual agreement procedure

#Objection

#OECD 모델조약 제7조

#Ordinance with financial burden

#PartⅣA

#participation exemption

#Patent Box

#PAYGO

#PAYGO principle

#Permanent Establishment (PE)

#Personal Use

#Pillar 1

#Pillar 2

#Point-of-order Rules

#prevention of base erosion

#Principles of Social States

#Property Right

#Public Nature of Land

#Reverse tax credit

#Search of governmental employees

#Social Aim

#Social Attribution of Property Right

#Social Enterprise Promotion Act

#Social Enterprises

#Socially Disadvantaged Class

#Sound finance

#Stock Attribution

#Subpart F Income

#substance over form

#Successive Beneficiary Trusts

#tax appeals

#tax avoidance

#tax avoidance purpose

#tax benefit

#Tax Issues in Digital Economy

#tax treaty

#Taxation in Source Country

#taxation of intangible

#taxation on substance

#territorial tax system

#Testamentary Substitute Trusts

#the denial of an unreasonable transaction or computation

#the principle of no tax without law

#The Tax Cuts and Jobs Act

#Transfer of the residence

#Trust Taxation

#Two-Step Approach

#Valuation of Beneficial Interests in Trusts

#Vehicle Log

#Warrant

#Withholding Tax System