저자의 연구 키워드

저자의 연구 키워드

#각사업연도소득금액

#고정사업장

#과소자본세제

#국제이중과세

#국제조세

#국제회계기준

#다자녀 추가공제

#문화콘텐츠

#법인세 계산구조

#법인세율

#법인세율 인하유예

#보수주의

#비감사서비스

#사례논문

#사례연구

#사업결합

#상환우선주

#세무이익

#세무조정

#세무회계 사례

#세액공제

#소득세

#스마트폰

#스프레드

#시장반응

#신용등급

#신용평점

#실질과세의 원칙

#어플리케이션

#역외탈세 사례

#역외펀드

#오픈마켓업체

#외국인지분율

#이연법인세부채

#이연법인세자산

#이월결손금

#이익조정

#자본시장반응

#재무평점

#조세조약

#조세특례

#조세회피

#조세회피기업

#채권 발행 금리

#초과누적수익률

#최저한세

#최적의사결정

#출산장려세제

#투자펀드

#해외투자

#회계이익

#회계이익과 과세소득의 차이

#효과적인 세무계획

#alternative minimum tax

#Application program

#bond issuing rate

#Book Tax Differences

#Business combination

#callable preferred stock

#carry-over losses

#case study

#childbirth encouragement

#Children additional income deduction

#collective investment funds

#conservatism

#Corporate Accumulated Earnings Tax

#corporate income tax calculation

#Corporate tax rate

#Credit Rating

#Credit Score

#Cultural contents industry

#deferment of corporate statutory tax rate reduction

#deferred tax assets and liabilities

#Effective tax planning

#Financial Score

#foreign investor ownership

#income management

#income tax

#international double taxation

#international financial reporting standards

#international investments

#long-run cash ETR

#long-term tax strategy companies

#Management Ownership

#Mutual investment restriction business groups

#Net Operating Losses

#Nonaudit service

#offshore fund

#offshore tax evasion

#Open market service provider

#Optimal decision making

#Permanent establishment

#review paper

#Smartphone

#spread

#Stock market reaction

#Substance over form principle

#tax accounting

#tax adjustment

#tax avoidance

#Tax benefit

#Tax credit

#tax income

#Tax Revision

#tax treaty

#Taxation on Corporate retained earnings

#the current/non-current classification

#thin capitalization rule