메뉴 건너뛰기
Library Notice
Institutional Access
If you certify, you can access the articles for free.
Check out your institutions.
ex)Hankuk University, Nuri Motors
Log in Register Help KOR
Subject
Humanities
General Humanities History Philosophy Religious Studies Linguistics and Literature Other Humanities
Social science
General Social Science Business Management Tourism Education Military Science Library and Information Science Law Sociology Journalism and Media Studies Psychological Science Political Science and Diplomacy Geography Public Administration Economics International Trade Anthropology Other Social Science
Natural science
General Natural Science Physics Biology Life Sciences Mathematics/Statistics Astronomy Earth Science Chemistry Other Natural Science
Engineering
General Engineering Architectural Engineering Mechanical Engineering Industrial Engineering Material/Energy Engineering Electrical and Electronic Engineering Marine and Ocean Engineering Chemical Engineering Computer Science Other Engineering
Medical science
General Medical Science Nursing Science Veterinary Pharmacy Traditional Korean Medicine Basic Medicine Clinical Medicine Other Medicine
Agriculture and Fishery
General Agriculture and Fishery Agriculture Fishery Science Food Science Forestry Animal Husbandry Marine Transportation Studies Other Agriculture and Fishery
Art and Kinesiology
General Arts Design Fine Arts Cosmetology Photography Music Fashion Kinesiology Performing Media Arts Other Arts and Kinesiology
Interdisciplinary Studies
Interdisciplinary Research Science and Technology Studies Brain and Cognitive Science Technology Policy Other Interdisciplinary Studies

KOR

Review of the Tax Laws Revised in 2021 - Focused on Income Tax, Corporate Tax and International Tax -
Recommendations
Search
Questions

2021년 개정 세법에 관한 검토 - 소득세·법인세·국제조세를 중심으로 -

논문 기본 정보

Type
Academic journal
Author
Hwang, Nam Seok (경희대학교)
Journal
Tax Law Association Seoul Tax Law Review Vol.28 No.1 KCI Accredited Journals
Published
2022.4
Pages
7 - 39 (33page)
DOI
10.16974/stlr.2022.28.1.001

Usage

cover
📌
Topic
📖
Background
🔬
Method
🏆
Result
Review of the Tax Laws Revised in 2021 - Focused on Income Tax, Corporate Tax and International Tax -
Ask AI
Recommendations
Search
Questions

Abstract· Keywords

Report Errors
As usual, the government submitted a tax law amendment to be implemented in 2022 to the National Assembly after deliberation by the Tax Development Deliberation Committee this year, and the tax law amendment passed the plenary session of the National Assembly on December 2, 2021.
As this year"s revision is made at the end of the regime, it is believed that peripheral and technical contents were bound to be mainstream rather than drastic and fundamental revisions. The government aims to facilitate its conversion to leading economy and economic recovery, to strengthen inclusiveness and win-win and fair foundation, and to create a stable revenue base and taxpayer-friendly environment.
In this article, I reviewed the individual provisions of the revised Income Tax Act, Corporate Tax Act, and International Tax Adjustment Act, focusing on matters that may be problematic in interpretation.
Notable amendments include the expansion of special taxation regime for mergers with Special Purpose Acquisition Company as merged corporations, restrictions on the scope of deductions for losses carried forward in business transfer transaction, revision of foreign tax deductions related to indirect investment, and expansion of controlled foreign company regime.
#세법 개정 #기업인수목적회사 #이월결손금 #외국납부세액공제 #국외투자기구 #revision of the tax law #special purpose acquisition company #loss carried forward #foreign tax credit #foreign collective investment vehicle

Contents

국문요약
Ⅰ. 서론
Ⅱ. 소득세 분야
Ⅲ. 법인세 분야
Ⅳ. 국제조세
Ⅴ. 결론
參考文獻
Abstract

References (0)

Add References
If the reference is being serviced by DBpia, please register through [Add Reference]

Recommendations

It is an article recommended by DBpia according to the article similarity. Check out the related articles!

Related Authors

Frequently Viewed Together

Limits and Implication of Legal Artificial Intelligence in the Tax Law ― Focusing on the Models of Legal Reasoning ―
Jeong Seungyeong Seoul Tax Law Review 2020 .04
Financial Ratio Analysis for Developing Nursing Management Strategies in University Hospitals
Ji Young Lim ,  Won Jung Noh ,  Eung Eun Oh and others 1 Journal of Korean Academy of Nursing Administration 2013 .01
Assessment on the Government’s Tax Law Amendment Proposal on Virtual Assets and Recommendations for its Improvement
Lee ,  Kyung G Tax and Accounting Review 2020 .11
[Tax] 미리 보는 2023년 세법개정안 : 금투세 ‘갑론을박’에 종부세 인하도 ‘오리무중’
박지훈 매경럭스맨 2022 .12
A Study on Net Operating Loss Carryover― Focusing on the Cases of Corporate Mergers and Acquisitions ―
이의영 Seoul Tax Law Review 2010 .12

Recently viewed articles

The Comparative Analysis of Total Factor Productivity between Exporting Firms and Domestic Firms
Taegi Kim, Hong Kee KimAssociation Of Korean Economic Studies2015.03
 A Comparative Study on Foodservices and Their Satisfactions between Kindergartens with and without Dietitians in Chungnam
Kyoung-Hee Lee, Myung-Hee Kim, Mi-Kyeong ChoiThe korean Society of Food Science and Nutrition2013.02
 노인의 삶의 질
박경숙The Korean Sociological Association1998.12
 The Influence of Corporate Advertising and Social Responsibility Activities on Corporate Image and Brand Attitudes
Yoon, Kak, Suh 외 1명Korean Association for Advertising and Public Relations2003.12

Comments(0)

0

Write first comments.

UCI(KEPA) : I410-ECN-0101-2022-329-001303799