저자의 연구 키워드

저자의 연구 키워드

#거래위험

#계약적 측면

#금융소득

#기업회계기준서(K-GAAP)

#기타판관비

#론스타펀드

#법인세부담 변동

#법인세율인하

#복리후생비

#부동산 매매

#불복청구

#비상장주식

#비세금비용

#세금비용

#세무계획

#세무계획의 불확실성

#세무전략

#세무조사

#스왑포인트

#스타타워

#시가평가

#실질과세의 원칙

#암묵적 조세

#양도소득세

#에버랜드

#엔화스왑예금

#엔화스왑예금거래

#역합병

#연결납세

#영업이익

#우회상장

#이자비용손금산입

#이자소득

#임원급여

#자본이득

#전환사채

#절세

#접대비

#접대비한도

#접대비한도초과기업

#조세법률주의

#조세조약

#조세차익거래

#종합부동산세

#주가관련성

#증여

#지분면세제도

#커버거래

#파생상품거래이익

#편법증여

#한국채택국제회계기준 조기도입 기업

#한국채택국제회계기준(K-IFRS)

#환율

#효과적인 세무계획

#Accounting Fraud

#Accounting Transparency

#Auditor Independence

#Back－door listing

#Capital Gains

#Capital gains tax

#Ceiling for Entertainment Expense Deduction

#Comprehensive Real Estate Holding Tax

#Comprehensive Real-Estate Holding Tax

#contractual perspective

#Convertible Bonds

#Corporate trade

#Effective tax planning

#Entertainment expenses

#Exchange Rates

#Fair Valuation

#Financial Income

#Fringe benefit expenses

#Gains from Derivatives Trading

#General administrative expenses

#Gifts

#Gifts using legal loopholes

#implicit tax

#Interest Income

#International tax planning

#Japanese-Yen-Swap Deposit

#Korea Discount

#Lone Star Funds

#Non－tax costs

#Participation exemption

#Petition of appeal

#Principle of No Taxation without Law

#Real-estate sales transactions

#reverse merger

#Salary expenses

#Samsung Everland

#Star Tower

#Stock price reactions

#Substance over form

#Swap Point

#Tax Arbitrage

#Tax audits

#Tax consolidation

#Tax planning

#Tax Rate Reduction

#Tax saving

#Tax Strategy

#Tax treaty

#The contractual perspective

#Trade credit

#uncertainty in tax planning

#Unlisted stocks

#Yen Swap Time Deposits