저자의 연구 키워드

저자의 연구 키워드

#45조의

#간접비

#간주자본

#개발비

#결손금

#경비배분

#고정사업장

#과소자본

#권리확정주의

#귀속

#귀속사업연도

#귀속시기

#급여

#급여지급규정

#독립기업의 원칙

#동업기업

#명의신탁증여의제

#발생

#발생주의

#법인세법 제19조

#보수

#복리후생비

#부당행위

#비용

#사업 관련성

#사업소득

#사업활동기준,조세조약

#상여금

#성숙론

#손금

#손실

#수동적동업자

#수익

#수익비용대응

#수익자연속신탁

#수익자지정권

#신탁법

#실질적 관련성

#실현

#위임입법

#유가증권

#유언대용신탁

#유언신탁

#인건비

#자본적지출

#자본화

#자산사용기준

#저가양수

#제52조

#제조원가

#조세법률주의

#조세평등. 자본거래

#조세회피

#증여의제

#증여이익

#증자

#채무확정주의

#철회권유보신탁

#취득원가

#통상적인 것

#특정법인과의 거래

#필요경비

#확정

#Accrual

#accrue

#acquisition cost

#administrative-agency

#All-events test

#All-events-test

#ambiguous

#Asset Use Test

#associated with

#Attributable to

#beneficiary in succession

#BEPS ACTION 4

#Business Activities Test

#business expense

#business gift

#capital expenditures

#capital transaction

#Capitalization

#Deductible expense

#deductible-expense

#deemed capitalization

#development cost

#directly related

#Donation

#Effectively Connected

#Elliotts

#entertainment expense

#estate planning

#Expense

#fair taxation

#fringe-benefits

#Gift

#Independent Investor Test

#indirect cost

#interest deduction

#living trust

#loss deduction

#low-priced transfer

#Matching

#material participation

#Mayson

#Muti-factor test

#Necessary

#Ordinary

#ordinary expense

#passive income

#PE

#power of appointment

#production cost

#Realization

#realized

#Reasonable Compensation

#reassessment

#Recognition

#revocable trust

#Section 41

#Section 45-5

#substantiation

#tax evasion

#tax shelter

#taxable year

#thin capitalization

#Timing

#Trade or Business

#unfair acts

#unfair transaction

#unreasonable

#will substitute