저자의 연구 키워드

저자의 연구 키워드

#가지급물

#가집행선고

#감정평가

#강제중재

#거래 재구성

#거래의 재구성

#거주자

#경정청구

#공모

#공적 견해

#공통 해석

#과세가격

#관세평가

#교환각서

#국내원천소득

#국세청

#국외자산

#국외투자기구

#권리 구제

#권리사용료

#권리의무확정주의

#권리확정주의

#기속력

#기준일

#기타소득

#기획재정부

#대표자 인정상여

#도매업

#동일국가 예외규정

#무효확인

#문맥

#배당

#배상금

#법인과세단체

#보상금

#보충적 평가방법

#부동산임대업

#비과세관행

#비상장주식

#사모

#사업 목적

#사업소득

#사용검사필증

#사용승인

#사전답변

#사전심사

#상호합의

#상환주

#세무행정

#세법해석

#세법해석 사전회신

#수익적 소유자

#수정수입세금계산서

#순손익가치

#시가

#신의성실

#신주인수권

#실질과세

#실질과세원칙

#실질귀속자

#심리자료 사전열람

#심사청구

#심판청구

#양도소득

#엄격해석

#연계 규정

#예견가능성

#예규

#예정신고

#우선주

#원천징수

#위약금

#의견진술

#이중거주자

#이중비과세

#일상적 거소

#재보험

#재정거래

#재조사 결정

#전환주

#절차적 권리

#조세심판

#조세조약

#조세조약 혜택

#조세피난처

#조세회피

#조약편승

#조약혜택배제 조항

#조정

#조합원 공급분 신축주택

#종류주식

#주식의 포괄적 교환

#주요 목적 기준

#준용(準用)

#중대한 이해관계의 중심지

#중복세무조사

#증여세

#지연손해금

#질문검사

#질의회신

#집합투자기구

#차익거래

#차입금 이자

#추계과세

#추정이익

#취득일

#투과과세단체

#특수관계

#특정외국법인

#펀드

#포괄주의

#피지배외국법인

#합병

#항구적 주거

#혼성금융상품

#혼성단체

#확정신고

#accrual basis

#acquisition date of new house by association members

#administrative tax appeal

#Advance Ruling(Advance Tax Ruling)

#advance viewing of review materials

#appeal to National Tax Service

#appeal to Tax Tribunal

#appraisal

#approval for use

#base erosion and profit shifting

#Base Erosion and Profit Shifting(BEPS)

#beneficial owner

#BEPS

#Binding Force(Binding Effect)

#binding MAP arbitration

#brazed plate heat exchanger(브레이징 판형열교환기)

#business profit

#business purpose

#capital gains

#centre of vital interests

#certificate of use inspection

#common interpretation

#common stocks

#comprehensive exchange of shares

#comprehensive taxation

#confirmation of invalidity

#context

#controlled foreign company (CFC)

#corrected import tax invoice

#customs valuation

#deemed salary to representative

#distributor(분배기)

#dividend

#doctrine of settlement of rights

#domestic source income

#double non-taxation

#dual resident

#duplicate tax audit

#earnings value

#Established Rules

#exchange of notes

#fair market value

#final reporting.

#fiscally transparent entity

#gift tax

#Good Faith

#habitual abode

#heat transfer coefficients(열전달계수)

#hybrid entity

#hybrid financial instrument

#interest on loans

#interpretation of tax law

#license fees

#Limitation on benefits

#linking rule

#LOB

#merger

#Ministry of Strategy and Finance

#mutatis mutandis

#mutual agreement procedure

#mutual agreement procedure (MAP)

#Non-Taxation Practices

#order to re-audit

#other income

#overseas asset

#overseas investment vehicle

#payment for breach of contract

#payment for damage

#payment for delay

#payment for loss

#permanent home

#PPT

#Predictability

#predicted future earnings

#preferred shares

#principal purpose test

#private fund

#procedural right

#protection of rights

#provisional execution

#provisional payment

#provisional reporting

#public fund

#Public Opinions

#question and inspect

#real estate rental business

#realization of income

#recast of transactions

#recharacterize

#record date

#redeemable convertible preferred stocks

#refund claim

#reinsurance

#related party

#resident

#royalties

#Ruling System

#Same Country Exception

#settlement

#statement of opinions

#stock warrant

#strict interpretation

#substance-over-form principle

#substantive owner

#supplemental valuation methods

#supplementary valuation method

#tax arbitrage

#tax avoidance

#tax cuts and jobs act

#tax haven

#tax treaty

#tax treaty benefit

#Taxation Administration

#taxation on estimates

#the National Tax Service

#tie-breaker rules

#treaty shopping

#trump tax bill

#unlisted shares

#unlisted stocks

#withholding

#withholding tax