저자의 연구 키워드

저자의 연구 키워드

#　partnership

#개별실체개념

#결산조정

#경제적 실질

#공정사회 구현

#교육비공제

#교토의정서

#교환론

#국세체납세액 징수

#국외원천소득

#국제조세

#국제회계기준

#기부채납

#기업가치평가모형

#기후변화

#내부거래

#내포손익

#단일실체개념

#동업기업

#동업기업 과세특례

#등록금

#분할

#사후과세

#세무조정

#세무조정사항

#소득공제

#손익배분

#손익배분비율

#손익분배

#수동적 동업자

#실체론

#연결과세표준

#연결납세

#연결집단

#옵션

#완전지배

#외국납부세액공제

#이월결손금

#자본공동사용론

#자산의 양도

#자산재평가

#자산조정계정

#장기할부

#재평가적립금

#조세부담의 형평성

#조세의 중립성

#조세회피

#조세효과

#주식매수선택권

#지방세법

#지방소득세

#지분가액 조정

#집합론

#청산소득

#출자

#탄소배출권

#탄소세

#파트너십

#파트너십 과세제도

#포합주식

#학자금대출

#합병

#합병교부금

#합병세제

#aggregate theory

#allocation of income

#allocation of income or losses

#asset adjustment account

#Asset Revaluation

#asset transfer

#basis adjustment

#BTL(Build-Transfer-Lease)

#Built－in Gain(Loss)

#Carbon Cap-and-Trade System

#Carbon Tax

#Climate Change

#complete control

#consolidated group

#consolidated return

#Consolidated Taxable Income

#contribution

#delinquent taxes

#Depreciation

#distribution

#division

#Economic Substance

#entity theory

#exchange approach

#fair society

#Foreign Tax Credit

#gain on liquidation

#higher education

#IFRS

#Income Tax

#Installment Sales

#Intercompany Transaction

#International Financial Reporting Standards(IFRS)

#Kyoto Protocol

#Local Income Tax

#Loss Carryforwards

#merged corporation's stock acquired by merging corporation before the merger

#merger

#merger tax regime

#net operating losses

#partnership

#partnership taxation

#passive partner

#permanent establishment

#post-taxation, boot

#Property Donation

#readjustment system

#revaluation of assets

#S Corporation

#S법인 과세제도

#Separate Entity Concept

#Single Entity Concept

#Single Entity Theory

#Special Regulations on Joint Enterprises

#stock option

#Subchapter K

#Subchapter S

#tax credit

#tax deduction

#tax deductions allowed by book entry

#tax effects

#Tax Neutrality

#tax reconciliation

#tax-avoidance

#the pool of capital doctrine

#tuition

#tuition deduction

#Valuation Model