저자의 연구 키워드

저자의 연구 키워드

#간주실현

#간주취득세

#개발신탁

#건조중 선박

#건조중 선박에 대한 저당권

#공익신탁

#과세요건명확주의

#균등액지급가정법

#납세의무자

#납세증명서

#대도시내법인 등기중과세

#도관

#명료한 원칙

#명목원금계약

#명확성

#미분배소득

#未分配所得

#미실현이익

#법적안정성

#법정기일

#변칙증여

#본질성

#부가가치세

#부동산신탁

#분할

#분할매수차익

#分割買受差益

#분할소득

#分割所得

#불확정개념

#불확정부 비정기적지급

#비정기적지급

#사례금

#선박금융

#손비요건으로서의 통상성

#수익자

#수탁자

#스왑계약

#신용파생상품

#신탁

#신탁과세이론

#신탁과세이론(The Trust Taxation Theroy)

#신탁도관이론(The Conduit Theory)

#신탁법

#신탁법(The Trust Act)

#신탁실체이론(The Substance Theory)

#양도차익

#예시규정

#예측가능성

#완전포괄주의

#우회상장

#우회상장 프리미엄

#유산세

#유산취득세

#이분법

#이익형량

#이익형량(Interest Balance)

#적격분할

#적격합병

#조세법률주의

#조세채권의 공시

#조세채권의 우선

#주식교환

#증여세

#지정기부금

#취득세

#특정공익신탁

#특정인정공익신탁

#파생상품

#포괄주의

#합병

#합병매수차익

#합병소득

#Acquisition tax

#All Inclusive Concept

#APA

#Asset Transfer Profit

#Back Door Listing

#Back Door Listing Premium

#Beneficiary

#Bifurcation

#Capital Gain

#Carryover

#certificate of Tax Obligation

#certificate of Tax Payment

#Charitable Trust

#Clearness of Tax Code

#Common Expense

#Conduit

#Contingent Nonperiodic Payment

#Credit Default Swap

#Deemed acquisition tax

#Deemed Realization

#Definite and Precise

#Derivatives

#Designated Contribution

#Detour Gift

#Develoment Trust

#Divided Corporation`s

#Division

#Estate Tax

#Example Provisions

#Expedient Gift

#Gains of Acquiring Corporation from the Re valuation of Succeeded Assets

#Gains of Newly Established Corporation from the Re-valuation of Succeeded Assets

#Gift Tax

#Heavy Taxation of Registration Tax

#Intelligible principal

#Legal Stability

#Level Payment Method

#Lien for Taxes

#Merged Corporation`s Untaxed Retained Earnings in the cou

#Merger

#Mortgage on the Vessels under Construction

#Nonperiodic Payment

#Notice Filing

#Notional Principal Contract

#Ordinary and Necessary Expense

#Possibility of Forecast

#Predictability

#Prior Right of Tax

#Real Estate Trust

#Realized Income of Divided Corporation in the course of Division

#Realized Income of Merged Corporation in the course of Merger

#Recompense

#Share Exchange

#Swap

#Taxpayer

#the Prerogative Right of Tax Authority

#the Qualified Division

#the Qualified Merger

#The Specific Acknowledged Charitable Tust

#The Specific Charitable Trust

#TheTrust Act

#Trust

#Trust taxation theory

#Trustee

#Unbestimmter Rechtsbegriff

#Unrealized Capital Gain

#Value Added Tax

#Vessels under Construction

#Vessels` Project Financing

#Wesentlichkeitstheorie