저자의 연구 키워드

저자의 연구 키워드

#▶ Key Words：secondary tax liability

#개정시안

#경제활성화

#계수법

#고령화

#구상권

#독립된 사업부문요건

#독일의 세제개혁

#미국의 세제개혁

#민법 준용

#법인세율 인하

#법인소득과세

#부외부채

#수입배당금

#수입배당금 익금불산입

#실질과세원칙

#연대납세의무

#연대채무

#영국 소득세제

#우발부채

#원천징수제도

#이자비용

#이중과세

#일본 소득세법

#일본의 세제개혁

#저성장

#적격분할

#전환사채

#주식의 보유기간

#준용

#지주회사

#트럼프 행정부

#포괄승계요건

#프로이센소득세제

#adopted law

#aging

#business transfer

#civil code

#comprehensive succession requirement

#contingent liabilities

#convertible Bond

#corporate income tax

#double taxation

#economic substance doctrine

#establishment

#german tax reform

#holding company

#income dividends

#independant business segment requirement

#interest expenses

#Japanese Income Tax Act

#japanese tax reform

#joint and several tax liability

#joint tax debtor

#legislative proposal

#low growth

#lower corporate tax rate

#mutatis mutandis

#national tax on the business

#non-inclusive of income dividends

#off balance sheet financing

#Prussian income tax regime

#qualified corporate division

#related party

#right to indemnity

#secondary tax liability

#share holding period

#tax policy of trump administration

#UK income tax regime

#US tax reform

#vitalization of the economy

#withholding tax