저자의 연구 키워드

저자의 연구 키워드

#가공과세소득

#건설자금이자

#결집효과

#고의적인 회계분식

#금융비용 자본화

#금융비용 자본화(capitalization of interest cost)

#동결효과

#배당성향

#법정복리후생비

#복리후생비

#손금인정한도

#수입배당금익금불산입

#순익금가산액

#액면배당률

#양도소득세

#연분연승법

#외국원천세

#외국자회사배당 익금불산입제도

#이전가격세제

#이중비과세

#자금환류

#장기보유특별공제

#접대비

#조세경감

#조세차익거래

#조세피난세제

#조세회피

#차용개념

#차용개념(borrowed concept)

#차입원가 자본화

#차입원가 자본화(interest capitalization)

#Annual Tax Multiplied Years Method

#borrowed concept

#Bunching Effect

#capitalization of interest cost

#Cross－border Tax arbitrage

#Deduction limit

#denomination dividend rate

#Disclosure rule

#Dividend boosting tax system

#Dividend income tax cut

#dividends－received deduction

#double non-taxation

#Entertainment expenses

#High dividend firm

#intentional accounting manipulation

#interest capitalization

#Largest shareholder

#Legal welfare expense

#Lock－in Effect

#net addition to the taxable income

#overstated taxable income

#pay－out ratio

#reflux of profit

#Regulation standard for tax arbitrage transaction

#Special Deduction on Long－term Possession of Real Estate

#system of exclusion from taxable income for dividends to foreign subsidiary companies

#Tax arbitrage

#Tax avoidance

#tax haven

#Transfer Income Tax

#transfer pricing

#Welfare expense