저자의 연구 키워드

저자의 연구 키워드

#경영참여형 사모펀드

#경제적 실질

#공매도

#공매도차익

#공모펀드

#과세형평

#국내상장 해외지수 ETF증권

#금융투자소득

#대차거래

#도관론

#사모펀드

#상속세

#생상품과세

#세무상 취득원가

#소득세

#소유주식 공매도(short sale against the box)

#수익자연속신탁

#수익자연속형 유언대용신탁

#양도소득

#연금세제

#유언대용신탁

#이원적 소득세제

#적격집합투자기구

#전문투자형 사모펀드

#조세회피

#조세회피방지

#증권거래세

#증여세

#집합투자기구

#집합투자증권

#차익거래

#투자기구

#투자신탁

#투자신탁 ETF증권

#투자조합

#투자조합세제

#투자회사 ETF증권

#파생결합증권

#헤지거래

#혼합금융투자상품

#acquisition cost for tax purpose

#anti-tax avoidance

#arbitrage trading

#capital gain

#collective investment schemes

#Collective Investment Vehicles

#conduit theory

#derivative linked securities

#derivatives taxation

#dual income tax system

#economic substance

#EET

#financial investment income

#foreign ETF securities

#gift tax

#hedge trading

#income tax

#inheritance tax

#investment companies ETF securities

#investment funds

#investment funds taxation

#Investment Trust

#investment trust ETF securities

#management participation private equity funds

#Mixed financial investment instruments

#pension income taxation

#private equity funds

#professional investment private equity funds

#profits from short selling

#public offering funds

#qualified collective investment organization

#securities transaction tax

#security lending

#short sale

#short sale against the box

#successive beneficiaries trust with will substitutes

#tax avoidance

#taxation equity

#TEE

#TET

#trust with successive beneficiaries

#trust with will substitutes

#Vehicles