저자의 연구 키워드

저자의 연구 키워드

#‘no law

#가산금

#가장거래

#결손배당

#경영참여형 사모집합투자기구

#경제적 실질

#고의

#고정사업장

#공과금

#공익채권

#과료

#과세이연특례

#과잉금지의 원칙

#과태료

#관리용역계약

#관여

#구조화 약정

#국내사업장

#국내세법

#국내원천

#귀속

#균등화세

#기타 사외유출

#기타소득

#납세의무

#뇌물

#다자간 협약

#단계거래의 원칙

#당연무효

#대가

#대리납부

#대역폭세

#대체 지급금원

#대체권

#동업기업 과세특례

#동의배당

#동족회사

#디지털 경제

#디지털 소비

#디지털 용역세

#디지털 투자

#디지털 현존

#매매

#맥락

#목적신탁

#문맥

#미등록 특허

#배당가능이익

#배당소득

#벌금

#법적 실체인신탁

#보증

#부가가치세

#부당이득의 환수

#부당행위계산 부인

#불리한 진술거부권

#비거주자

#사업자

#사용

#사용료

#사회적 기업

#사회적 영향

#사회적 증권거래소

#사회질서

#세수의 일실

#세원잠식과 소득이전

#소득공제특례

#소득구분

#소득금액변동통지서

#소득처분

#소비공급장소

#소비지국 원칙

#손금

#손익거래

#손해배상금

#수동적 동업자

#수색 및 압수영장

#수익 수익권

#수익자연속신탁

#수입된 하이브리드 미스매치

#스왑

#신용보강약정

#실권주

#실질적 부담과 효익의 이전

#역외탈세

#역하이브리드 실체

#영리법인

#외국직접투자

#원본 수익권

#원천지국

#원천징수

#위법비용

#유동화

#유동화 자산에 대한 지배권

#유럽 부가가치세 지침

#유언대용신탁

#이자율 스트립스

#이중 거주자

#이중과세

#이중비과세

#이중처벌

#인

#일대일로

#일반적으로 용인되는 통상적인 비용

#일원론

#자본거래

#재산

#적극적 행위

#전환 적용규정

#절세

#조세범처벌절차

#조세법률주의

#조세조약

#조세조약의 해석

#조세중립성

#조세특례

#조세포탈

#조세회피

#조약번복

#조약회피

#주식양도소득

#주식의 포괄적 교환

#중요한 경제적 현존

#증여

#지급

#지분참여 소득공제

#지식기반자본

#징벌적 손해배상

#차별

#차입거래

#체납처분비

#취득원가

#콜옵션

#크린업 콜

#탄소배출권

#탈세

#토털리턴스완

#통고처분

#통상소득

#특허권

#파편화 방지규정

#포괄적 증여

#풋옵션

#피지배 외국법인 세제

#하이브리드 미스매치

#하이브리드 실체

#하이브리드 이전거래

#헌법

#회생채권

#회피이득세

#Accumulated earnings tax

#acquisition costs

#administrative fines

#affirmative act

#all-inclusive share swap

#anti-fragmentation rule

#attribution

#band-width tax

#BEPS(base erosion and profit shifting)

#bribes

#business

#call option

#Capital transaction

#certified emission reductions

#CFC(controlled foreign companies) rules

#civil penalties

#clean-up-call

#Comprehensive gift

#comprehensive transfer of shares

#Consent dividend

#consideration

#consolidation

#Constitution

#constitutional law

#context

#control of securitization assets

#Corporation

#credit enhancement arrangements

#damages

#deductible expenses

#Deficiency dividend

#destination principle

#digital consumption

#digital economy

#digital investment

#digital presence

#digital service tax

#Discrimination

#disposal of income

#disposition fees for arrears

#dispositions notice

#diverted profits tax

#Dividend

#domestic source

#domestic tax law

#Double Jeopardy

#double non-taxation

#double taxation

#Dual Resident

#earnings & profits

#Economic substance

#economic substance doctrine

#equalization levy

#EU VAT directives

#exemption

#expenses generally accepted as ordinary or directly related to profits

#Family company

#financing

#fines

#fixed establishment

#foreign direct investment

#forfeited stocks

#gift

#guarantees

#Hybrid Entities

#Hybrid Mismatch

#Hybrid Transfer

#illegal expense

#illegal expenses

#Imported Hybrid Mismatch

#Income transaction

#intent

#interest rate strips

#intervention

#invalidity

#kickback

#knowledge-based capital

#loss of revenue

#merger

#minor fines

#monism

#multi-lateral instrument

#no taxation" doctrine

#Non-resident

#notice of changes of income

#offshore tax evasion

#one Belt one road

#Ordinary Income

#Participation Exemption

#Partnership Taxation

#patent

#payment

#permanent establishment

#person

#Personal holding company tax

#place of supply

#Private Equity Funds

#Prohibition of Excessive Infringements

#property

#public charges

#public policy

#public-interest claims

#put option

#qualification

#rebate

#rehabilitation claims

#repudiation of wrongful calculations

#restitution of unjust enrichment

#reverse charge

#Reverse Hybrid Entities

#royalty

#sale

#Search and Seizure Warrant

#securitization

#Self Incrimination Privilege

#servicing agreements

#sham transactions

#significant economic presence

#Silent Partner

#social enterprises

#social impacts

#social stock exchange

#source country

#Step transaction doctrine

#Stock Capital Gains

#Structured Arrangements

#Substitute Payment

#substitution rights

#surcharges

#swap

#switch-over rule

#tax avoidance

#Tax Criminal Procedures

#tax deferral

#tax evasion

#tax fraud

#Tax Neutrality

#tax preferential treatment

#tax saving

#Tax Treaty

#tax treaty interpretation

#tax-free reorganization

#the other income

#the other outflows from the company

#the shift of substantial burden and benefits

#total return swap

#treaty dodging

#treaty override

#trust as legal entity

#trust as substitute for will

#trust interests for income

#trust interests for principal

#trust with no beneficiary

#trust with successive beneficiaries

#unregistered patent

#use

#value-added-tax

#withholding