저자의 연구 키워드

저자의 연구 키워드

#관리지배

#국세기본법 제14조

#권리의무확정주의

#권리확정

#기간과세

#도관

#명의와 형식의 괴리

#배당

#법적 안정성

#분쟁

#비용확정

#사법관계

#사실상 도관

#사업목적

#사외유출

#상여

#소득처분

#소송절차상 확정

#손익확정

#수익비용의 대응

#수익적 소유자

#실질과세원칙

#실체법적 요건

#예측가능성

#우회적ㆍ다단계 거래행위

#위법소득

#입증책임

#재구성

#조세부담의 공평

#조세조약의 목적

#조세조약의 혜택

#조세회피

#조세회피목적

#조약남용

#조약편승

#주요목적기준

#중간지주회사

#지배주주

#출자

#확정

#회수불능

#후발적 경정청구

#actual conduit

#beneficial owner

#benefit under tax convention

#bonus

#burden of proof

#business purpose

#cause of request for ex post rectification

#Circuitous Transactions

#claim unrecoverable

#commentaries of OECD model tax convention

#conduit

#confirmation of revenues and expenses

#confirmation of rights

#contribution to the capital

#controlling shareholder

#discrepancy between the title and the substance

#disposition of income

#dividend

#doctrine of confirmation of the rights and obligations

#Fairness of Taxation

#Fundamental Law of National Taxation Art. 14

#illegal income

#imputed timing of revenues and expenses

#income outflowing from corporation

#intermediate holding company

#Legal Certainty

#matching principle

#object and purpose of the tax convention

#obtaining of control and domination

#OECD 모델조약

#OECD 주석

#OECD model tax convention

#Predictability

#principal purpose test

#Principle of Substance Over Form

#principle of substantive taxation

#purpose of tax avoidance

#Recharacterization

#resolution in the litigation

#structure of periodic taxation

#substantial requirements of rights

#Tax Avoidance

#treaty abuse

#treaty shopping