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A Study on the Introduction of a Mediation in the Tax Procedure in Korea 关于在韩国税务程序中引入调解的研究
Seoul Tax Law Review Pub Date : 2023-11-30 DOI: 10.16974/stlr.2023.29.3.003
Jeonghee Choi
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引用次数: 0
Determining the Transaction Value on the Annual Rebates or Quantity Discounts - A Review on the Supreme Court Decision 2018du7714 - 年度回扣或数量折扣交易价值的确定--最高法院2018du7714号判决回顾 -
Seoul Tax Law Review Pub Date : 2023-11-30 DOI: 10.16974/stlr.2023.29.3.010
Junseok Yoon
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引用次数: 0
Issues Regarding Legal Service Fees and Value-added Tax Exemptions - Focusing on the Provision of Production Factors and Special Characteristics of the Lawyers’ Job - 关于法律服务费和增值税减免的问题--关注生产要素的提供和律师工作的特殊性
Seoul Tax Law Review Pub Date : 2023-11-30 DOI: 10.16974/stlr.2023.29.3.007
Hyungki Kwon
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引用次数: 0
A Study on Tax System for Carbon Neutrality 碳中和税收制度研究
Seoul Tax Law Review Pub Date : 2023-11-30 DOI: 10.16974/stlr.2023.29.3.011
Heonsun Hwang
{"title":"A Study on Tax System for Carbon Neutrality","authors":"Heonsun Hwang","doi":"10.16974/stlr.2023.29.3.011","DOIUrl":"https://doi.org/10.16974/stlr.2023.29.3.011","url":null,"abstract":"","PeriodicalId":201809,"journal":{"name":"Seoul Tax Law Review","volume":" 4","pages":""},"PeriodicalIF":0.0,"publicationDate":"2023-11-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"139197624","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
The Qualification of Royalties on Korean Corporate Income Tax Law and the Application of Royalty Clauses in Korea-US Tax Treaty 韩国企业所得税法中特许权使用费的定性及韩美税收协定中特许权使用费条款的适用
Seoul Tax Law Review Pub Date : 2023-11-30 DOI: 10.16974/stlr.2023.29.3.005
Junbong Lee
{"title":"The Qualification of Royalties on Korean Corporate Income Tax Law and the Application of Royalty Clauses in Korea-US Tax Treaty","authors":"Junbong Lee","doi":"10.16974/stlr.2023.29.3.005","DOIUrl":"https://doi.org/10.16974/stlr.2023.29.3.005","url":null,"abstract":"","PeriodicalId":201809,"journal":{"name":"Seoul Tax Law Review","volume":"169 ","pages":""},"PeriodicalIF":0.0,"publicationDate":"2023-11-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"139202775","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
Problems and Improvement Measures of Pre-Assessment Review Program 评估前审查计划存在的问题和改进措施
Seoul Tax Law Review Pub Date : 2023-11-30 DOI: 10.16974/stlr.2023.29.3.002
Jayhyuk Im
{"title":"Problems and Improvement Measures of Pre-Assessment Review Program","authors":"Jayhyuk Im","doi":"10.16974/stlr.2023.29.3.002","DOIUrl":"https://doi.org/10.16974/stlr.2023.29.3.002","url":null,"abstract":"","PeriodicalId":201809,"journal":{"name":"Seoul Tax Law Review","volume":"59 14 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2023-11-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"139198281","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
Rethinking the Real Estate Valuation 重新思考房地产估价
Seoul Tax Law Review Pub Date : 2023-11-30 DOI: 10.16974/stlr.2023.29.3.008
Injun Yang
{"title":"Rethinking the Real Estate Valuation","authors":"Injun Yang","doi":"10.16974/stlr.2023.29.3.008","DOIUrl":"https://doi.org/10.16974/stlr.2023.29.3.008","url":null,"abstract":"","PeriodicalId":201809,"journal":{"name":"Seoul Tax Law Review","volume":"159 ","pages":""},"PeriodicalIF":0.0,"publicationDate":"2023-11-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"139203772","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
A Study on R&D Expenses Qualified for Tax Credits under the Act on Restriction on Special Cases Concerning Taxation(ARSCCT) - Focusing on the Scope of Qualified R&D - 关于根据《税收特殊情况限制法》（ARSCCT）有资格获得税收抵免的研发费用的研究 - 重点关注合格研发费用的范围
Seoul Tax Law Review Pub Date : 2023-11-30 DOI: 10.16974/stlr.2023.29.3.006
Hoyoung Shin
{"title":"A Study on R&D Expenses Qualified for Tax Credits under the Act on Restriction on Special Cases Concerning Taxation(ARSCCT) - Focusing on the Scope of Qualified R&D -","authors":"Hoyoung Shin","doi":"10.16974/stlr.2023.29.3.006","DOIUrl":"https://doi.org/10.16974/stlr.2023.29.3.006","url":null,"abstract":"","PeriodicalId":201809,"journal":{"name":"Seoul Tax Law Review","volume":"26 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2023-11-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"139200282","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
Assessment of the Current Taxation System and Legislative Improvement Proposals on Treasury Stock Acquisition and Disposal - With a Focus on Its Relationship with the Commercial Act - 现行税收制度评估及关于库存股收购和处置的立法改进建议--重点关注其与商法的关系--《美国商法典》，2009 年。
Seoul Tax Law Review Pub Date : 2023-11-30 DOI: 10.16974/stlr.2023.29.3.004
Hansol Leem
{"title":"Assessment of the Current Taxation System and Legislative Improvement Proposals on Treasury Stock Acquisition and Disposal - With a Focus on Its Relationship with the Commercial Act -","authors":"Hansol Leem","doi":"10.16974/stlr.2023.29.3.004","DOIUrl":"https://doi.org/10.16974/stlr.2023.29.3.004","url":null,"abstract":"","PeriodicalId":201809,"journal":{"name":"Seoul Tax Law Review","volume":"989 ","pages":""},"PeriodicalIF":0.0,"publicationDate":"2023-11-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"139204236","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
Problems and Improvement of Acquisition Tax Base 购置税税基的问题与改进
Seoul Tax Law Review Pub Date : 2023-11-30 DOI: 10.16974/stlr.2023.29.3.009
Jisun Chung
{"title":"Problems and Improvement of Acquisition Tax Base","authors":"Jisun Chung","doi":"10.16974/stlr.2023.29.3.009","DOIUrl":"https://doi.org/10.16974/stlr.2023.29.3.009","url":null,"abstract":"","PeriodicalId":201809,"journal":{"name":"Seoul Tax Law Review","volume":"50 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2023-11-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"139197807","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
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