저자의 연구 키워드

저자의 연구 키워드

#가업상속

#가장행위

#경영정상화계획

#경제적 실질

#고교학점제

#고정사업장

#공익채권

#과세기간

#과세자주권

#과세특례

#과소자본

#과잉금지의 원칙

#교과

#구조조정 세제

#국내복귀기업

#국내원천소득

#국부적인 매점

#국외원천소득

#국제자유도시

#금융거래

#금융실명법

#금융실명제

#금융자산

#금융차명거래

#기업개선작업

#다국적기업

#단계거래

#단계거래원칙

#도산기업

#도산법

#도산세제

#도산절차

#매점

#목적 요건

#법적 형식

#법정외세

#부동산명의신탁

#부동산실명법

#부진정소급과세

#분류소득과세

#분식결산

#분할세제

#비거주자

#사업목적

#상품선물

#상호의존성기준

#성취평가제

#세목창설권

#세율조정권

#소급과세입법

#소급입법

#소득분류

#소득원천

#소득원천설

#손익거래

#순자산증가설

#시세조종

#신뢰보호

#신뢰보호의 원칙

#실명금융거래

#실질과세원칙

#양도소득세

#원천기준

#유한책임회사

#의무약정기준

#이전가격

#익금불산입

#인위적 가격

#인위적인 가격

#자기주식거래

#자기주식의 취득

#자본거래

#자본시장법

#자치재정권

#장내파생상품

#제도의 유연화

#제주특별자치도

#조세공평주의

#조세법률주의

#조세속성

#조세속성감액규칙

#조세입법

#조세입법권

#조세정책

#조세채권

#조세피난처

#조세회피

#조세회피행위

#조약남용

#종합부동산세

#주식ㆍ채무교환

#주식의 교환이전세제

#중견기업

#진정소급과세

#차명금융거래

#채무면제익

#채무조정

#초 · 중등교육법

#총소득불산입

#최종결과기준

#출자전환

#투자지원세제

#파산절차

#파생상품

#포괄적 소득과세

#학점

#합병세제

#현ㆍ선 연계

#혼성불일치

#회생담보권

#회생절차

#회생채권

#희생계획

#희생절차

#abuse of tax treaty

#acquisition

#acquisition of treasure stocks

#artificial price

#Bankruptcy Procedure

#BEPS

#Binding Commitment Test

#Business Purpose

#business transfer

#cancellation of debt

#Capital Market Act

#capital transactions

#COD

#Commodity Futures

#Corner

#credit

#creditors’ council

#debt-equity swap

#demerger taxation

#derivatives

#discharge of indebtedness

#DOI

#Economic Substance

#Elementary and Secondary Education Act

#End Result Test

#equality of tax burden principle

#Exchange-traded Derivatives

#financial asset

#Financial Transaction

#financial transaction in borrowed name

#global system

#gross real estate tax

#high school credit system

#hybrid mismatch

#income classification

#income source

#insolvency

#Insolvency Act

#Insolvency Procedure

#international free city

#investment incentive

#Jeju Special Self-governing Province

#legal form

#limited liability company

#M&A

#Manipulation

#medium enterprise

#merger

#merger taxation

#Multinational Enterprise

#Mutual Interdependence Test

#non-resident

#OECD BEPS 프로젝트

#OECD BEPS Project

#performance evaluation system

#permanent establishment

#permanent establishment(PE)

#power of adjusting tax late

#power of establishing tax items

#power of tax legislation

#Price Artificiality

#principle of excess prohibition

#principle of no taxation without tax

#principle of protecting confidence

#profit and loss transactions

#protection of reliance

#Public Interest Claim

#purpose requirement

#Quellentheorie

#Real Name Financial Transaction

#Reinvermögenszugangstheorie

#reorganization

#Reorganization Claim

#reorganization plan

#Reorganization Procedure

#Reorganization Secured Claim

#Reorganization Taxation

#retroactive legislation

#retroactive tax legislation

#schedular system

#self-finance

#self-governing authority

#Sham Transaction

#softness of the organization

#source rule

#Squeeze

#Step Transaction

#Step Transaction Principle

#stock-for-debt exchange

#subject

#Substance-aver-form Doctrine

#substance-over-form taxation principle

#succession to a family business

#tax attributes

#Tax Avoidance

#Tax Claim

#Tax Haven

#tax legislation

#tax preference

#tax reform

#taxation of share exchange and transfer

#taxation period

#the Act on Real Name Financial Transactions and Guarantee of Secrecy

#the rule of law

#Thin Capitalization

#transfer income tax

#transfer pricing

#treasury stock transactions

#true retroactive tax legislation

#untrue retroactive tax legislation

#U-turn enterprise

#work-out