저자의 연구 키워드

저자의 연구 키워드

#‘No Taxation without Representation' Rule

#가산요소

#간접대가

#간주취득

#간주취득세

#거래가격의 관세평가

#경과세국

#경영판단의 원칙

#계획기부

#계획기부(planned giving)

#공공재산

#공익법인

#공익신탁

#공익신탁(public trust)

#공익재단

#과세관청의 대응

#과점주주

#관세법

#교육비 공제

#국별 한도방식

#국외원천소득

#국제회계기준

#기본재산

#기부 세제

#기부금 공제

#기부금 공제(contribution deduction)

#기부자조언기금

#기부채납

#내국세

#담합사례금

#독립실체개념

#디지털 과세

#명의신탁 해지

#법인격 남용

#법인격 형해화

#법인격부인

#법인조합원

#법적 안정성

#법적인 쟁점

#본래의 과세처분

#부당이득반환청구

#부양공제

#비과세ㆍ감면

#사회질서 위반

#상속세

#세액공제

#손금불산입

#손해배상책임의 제한

#수입물품의 가격

#실질과세

#실질과세의 원칙

#외국납부세액공제

#위법한 지출

#유산기부

#유산세

#유산취득세

#이중과세

#이중과세 조정

#이중재단

#자본수출국

#자선기부

#자선잔여신탁

#자선잔여신탁(CRT)

#자진신고․납부행위

#재산세

#재정보전조치

#조세계획

#조세법률주의

#조세전략

#조세회피

#조약 배제(treaty override)

#주식 기부

#주식 명의신탁

#주식 출연 제한

#주식기부

#주식출연

#증여의제

#집합체개념

#채무 공제

#총상속세 과세가액

#추징

#출산 장려와 세제 개선

#취득가격

#취득간주

#통상적 비용

#파트너십 과세체계

#합자조합

#현물기부

#현물기부(gift of appreaciated property)

#회계감사인

#회계투명성

#accounting transparency

#Acquisition Price

#actual taxation

#addition element

#adjustment of double taxation

#aggregate concept

#auditor

#business judgment rule

#charitable contribution

#charitable remainder trust(CRT)

#Charitable Trust

#Claim for restitution of unjust enrichment

#collecting device

#collusion reward

#Contributed Acceptance

#Contribution deduction

#corporation partner

#CRT

#Customs Law

#customs valuation of transaction value

#debt deduction

#Deemed Acquisition

#deemed donation

#Dependents Deduction

#digital taxation

#donor advised fund(DAF)

#Double taxation

#Dual Foundation

#Education Expenses Deduction

#EITC

#entity concept

#Fiction of acquisition

#Fiscal Compensation

#foreign tax payment credit

#fundamental property

#Gift of appreciated property

#IFRS

#illegal expense

#income from an overseas source

#indirect price

#inheritance tax

#internal tax

#legacy Acquisition tax

#legacy contributions

#legacy tax

#legal fiction of acquisition tax

#legal issue

#legal stability

#limitation method by the nation

#limitation of liability for damage

#Limiton Stock Contribution

#LP

#non-inclusion in deductible expenses

#Oligopolistic Shareholder

#oligopoly shareholder

#ordinary expense

#Original Taxation

#Outbound Investment

#partnership taxation system

#Piercing Corporate Veil

#planned giving

#prices of imported goods

#principle of actual taxation

#Principle of Substantial Taxation

#Pronatal Campaign

#Property Tax

#Public Foundation

#public interest corporation

#Public trust

#public-service corporation

#Retroactive Imposition of Tax

#stock contribution

#stock donation

#stock in nominal trust

#tariff

#tariff arrears

#Tax Credit

#tax evasion

#Tax Exemption

#Tax Haven

#Tax planning

#Tax strategy

#tax system of giving

#Taxing authorities

#termination of nominal trust

#the value of the gross taxable estate

#treaty override

#unofficial consignment

#violation of the social order

#Voluntary reporting & payment