저자의 연구 키워드

저자의 연구 키워드

#간접승계방식

#권리소유신탁

#기간단위과세방식

#기대권

#도관이론

#배당가능수익

#분배공제

#사전소유자산신탁

#생애권

#생전신탁

#세대생략이전

#세대생략이전과세

#소득개념

#수익자연속 신탁

#수익자연속기능

#수익자연속신탁

#수탁자과세

#신탁과세

#신탁구분

#신탁실체이론

#신탁에 관한 권리

#신탁이익의 평가방법

#신탁재산의 독립성

#신탁존속기간

#실질과세의 원칙

#실체이론

#연속수익

#영구구속금지의 원칙

#영국 신탁과세

#위탁자관련신탁

#위탁자신탁

#유류분청구

#유보이익

#유언

#유언대용신탁

#유언신탁

#자기신탁

#자익신탁

#잔여권

#장래이익

#재량신탁

#재산개념

#조세회피 방지입법

#조세회피방지입법

#증여공제

#직접승계방식

#철회가능신탁

#타익신탁

#현재이익

#anti－avoidance legislation

#Conduit Theory, Entity Theory

#Contingent Remainder

#direct skip

#discretion trust

#Distribution Deduction

#Distribution Net Income

#entity theory

#future interest

#future interests

#generation skipping transfer

#generation-skipping transfer tax

#grantor trust

#income concept

#indirect skip

#interest in trust

#interest possession trust

#life estates

#living trust

#period creation of trust system

#perpetuity period of trust

#pre－owned assets

#pre-owned assets trust

#present interest

#Principle of Substantial Taxation

#property concept

#remainder

#Reservation Interest

#revocable trust

#rule against perpetuities

#settlor taxation

#settlor-interested trusts

#successive beneficiary trust

#the perpetuity of period trus

#the valuation of trust interest

#transitional serial interest

#transitional serial interest. anti－avoidance legislation.

#Trust Classification

#trust created by self-declaration of trusts

#trust duration limits

#trust property independence

#Trust Taxation

#trust with successive beneficiaries

#trustee taxation

#UK taxation of trust

#Vesting Remainder

#will

#Will substitute trust