저자의 연구 키워드

저자의 연구 키워드

#가상자산

#경정청구

#고정사업장

#과소자본세제

#국외전출세

#금융투자소득

#기타소득

#법원판결

#보충법

#보충적 평가방법

#상호합의 절차

#세법 개정안

#세원잠식과 소득이전

#소득 대비 과다이자비용의 손금불산입제도

#수익가치

#수익적 소유자

#실질귀속자

#양도소득

#양도소득세

#외국납부세액공제

#원천징수

#이월공제

#자산가치

#제도적용 최소기준

#조세분쟁

#조세조약

#투자펀드

#특정 조세회피 방지규정

#판정기준

#평가이익

#후발적 경정사유

#Base Erosion and Profit Shifting

#Base Erosion and Profit Shifting (BEPS)

#beneficial owner

#BEPS Action 4 report

#BEPS Action 6 보고서

#BEPS action 6 report

#BEPS)

#capital gains

#capital gains tax

#carryforward deduction

#court’s judgment

#de minimis exception

#determination criteria

#excessive interest

#exit tax

#financial investment income

#investment funds

#later occurring reasons for re-determination of tax basis

#mutual agreement procedure

#OECD 모델조세조약

#OECD Model Tax Convention

#other income

#permanent establishment

#regime for limitation on excessive interest deduction vis-à-vis taxable profits

#regime for limitation on excessive interest deduction vis-a-vistaxable profits

#requests for the re-determination of tax basis

#reverse foreign tax credit system

#SEM

#substantive owner

#supplementary evaluation method

#targeted rules

#tax disputes

#tax law amendments

#tax on capital appreciation

#tax treaties

#tax treaty

#valuation of assets

#valuation of earnings

#virtual assets

#withholding tax