저자의 연구 키워드

저자의 연구 키워드

#개성공업지구 세금규정

#開城工業地區稅金規定

#共享稅(Sharing Tax)

#과세전적부심사

#國稅(National tax

#국제거래세원통합분석시스템

#國際法優先原則

#국제법우선의 원칙

#국제조세회피

#금강산 국제관광특구법

#金剛山國際觀光特區法

#금융소득과제

#納稅人權益保護

#納稅人服務行政

#납세자권리

#납세자권익보호

#납세자서비스행정

#다국적기업

#단일기업과세제도

#독립기업간원칙

#分稅制財政管理體制(The System of Dividing Taxes Financial Management )

#분할요소

#세목의 불안정성

#稅務稽查行政

#세무조사행정

#손금

#신소

#실질과세

#열거주의 방식

#列擧主義方式

#외국투자기업 및외국인세금법

#外國投資企業與外國人稅金法

#외자기업소득세

#이원적소득세

#이전가격 기업소득세

#이전가격과세제도

#익금

#자본소득과세

#조세공평주의

#조세구제제도

#조세범칙

#租稅犯則

#조세법률주의

#조세우대

#조세정보교환

#조세회피

#주민기업

#주식양도익과세

#中央稅)

#증치세

#地方稅(Local tax)

#土地使用權(Land-use Right)

#특별납세조정

#addition to taxable income

#apportionment factors

#arm's length principle

#Article 26 of Model Tax Convention

#capital gain tax on securities

#capital income tax

#corporate tax

#deductible expense

#domestic corporate

#dual income tax

#Equality of tax burden principle

#financial income tax

#formulary apportionment system

#income tax on enterprises with foreign investment and foreign enterprises

#International Consolidated Analysis System

#International Tax Evasion

#Kaisong indusrtrial complex

#multinational enterprises

#OECD 모델조약 제26조

#OECD Global Forum

#Pre-assessment Review

#Principle of no taxation without law

#Principle of substantial taxation

#Tax avoidance

#Tax incentive measure

#tax incentives

#Tax Information Exchange Agreement

#tax instability

#Tax Relief System

#Taxpayer right

#Taxpayers' Rights

#transfer price

#transfer pricing system

#vat