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Seoul Tax Law Review最新文献

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Comparative Study of Gift Taxation between Korea and the U.S. on Indirect Transfer of Wealth Via Corporation 韩美企业间接财富转移赠与税的比较研究
Seoul Tax Law Review Pub Date : 2020-08-31 DOI: 10.16974/stlr.2020.26.2.004
Ahn Sae Joon
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引用次数: 0
Input VAT Credit on an Invoice Issued to a Taxable Person Acting under Another Person’s Name -A Review on the 2016 du 62726 Decision Rendered on August 30, 2019 by the Supreme Court of Korea- 向以他人名义行事的应纳税人员开具的发票上的进项增值税抵免-对韩国最高法院于2019年8月30日作出的2016 du 62726决定的审查-
Seoul Tax Law Review Pub Date : 2020-08-31 DOI: 10.16974/stlr.2020.26.2.003
J. Yoon
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引用次数: 0
The Recent Trends of the Legislation of General Anti-Avoidance Rules and their Implications to Korea -Focusing on Australian and UK GAARs- 一般反避税规则立法的最新趋势及其对韩国的启示——以澳大利亚和英国的GAARs为例
Seoul Tax Law Review Pub Date : 2020-08-31 DOI: 10.16974/stlr.2020.26.2.008
Jeong-hee Choi
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引用次数: 0
Feasibility of Legal Application of the Gift Simulation of Name Trust for the Stock Transactions under Borrowed Names using SPC established in Tax Haven 利用避税天堂设立的SPC在借名股票交易中应用姓名信托赠与模拟的法律可行性
Seoul Tax Law Review Pub Date : 2020-08-31 DOI: 10.16974/stlr.2020.26.2.006
Kyeong-Bong Ahn
{"title":"Feasibility of Legal Application of the Gift Simulation of Name Trust for the Stock Transactions under Borrowed Names using SPC established in Tax Haven","authors":"Kyeong-Bong Ahn","doi":"10.16974/stlr.2020.26.2.006","DOIUrl":"https://doi.org/10.16974/stlr.2020.26.2.006","url":null,"abstract":"","PeriodicalId":201809,"journal":{"name":"Seoul Tax Law Review","volume":"11 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2020-08-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"129014273","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
Book Review：Corporate Tax Law written by Dongjin Song (published in June 2020) 书评:宋东进著《企业税法》(2020年6月出版)
Seoul Tax Law Review Pub Date : 2020-08-31 DOI: 10.16974/stlr.2020.26.2.009
Hun Park
{"title":"Book Review：Corporate Tax Law written by Dongjin Song (published in June 2020)","authors":"Hun Park","doi":"10.16974/stlr.2020.26.2.009","DOIUrl":"https://doi.org/10.16974/stlr.2020.26.2.009","url":null,"abstract":"","PeriodicalId":201809,"journal":{"name":"Seoul Tax Law Review","volume":"49 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2020-08-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"123169134","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 the Tax Treaty Application to Domestic Investment Income Derived by Luxembourg SICAVs -Focusing on the Supreme Court decision 2016du35854(Jan. 16, 2020)- 卢森堡sicav国内投资所得税收协定适用研究——以最高法院2016du35854号判决为例。16, 2020)
Seoul Tax Law Review Pub Date : 2020-08-31 DOI: 10.16974/stlr.2020.26.2.007
Jungho Kim
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引用次数: 0
Study on Deductions in German Income Tax Law 德国所得税法中的扣除问题研究
Seoul Tax Law Review Pub Date : 2020-08-31 DOI: 10.16974/stlr.2020.26.2.001
Bokyeung Seo
{"title":"Study on Deductions in German Income Tax Law","authors":"Bokyeung Seo","doi":"10.16974/stlr.2020.26.2.001","DOIUrl":"https://doi.org/10.16974/stlr.2020.26.2.001","url":null,"abstract":"","PeriodicalId":201809,"journal":{"name":"Seoul Tax Law Review","volume":"42 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2020-08-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"127821595","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
On Requirements for Taxation of Goodwill in Merger 论并购中商誉的纳税要求
Seoul Tax Law Review Pub Date : 2020-08-31 DOI: 10.16974/stlr.2020.26.2.002
Inju Yang
{"title":"On Requirements for Taxation of Goodwill in Merger","authors":"Inju Yang","doi":"10.16974/stlr.2020.26.2.002","DOIUrl":"https://doi.org/10.16974/stlr.2020.26.2.002","url":null,"abstract":"","PeriodicalId":201809,"journal":{"name":"Seoul Tax Law Review","volume":"24 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2020-08-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"125490021","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
Taxation of Goodwill and Merger Evaluation Gain in Merger ― Commenting Primarily the Korean Supreme Court Decision 2015 Du 41463 delieverd on May 11, 2018 ― 合并中商誉和合并评估收益的征税——主要评论2018年5月11日韩国最高法院判决2015 Du 41463
Seoul Tax Law Review Pub Date : 2020-04-30 DOI: 10.16974/stlr.2020.26.1.004
Joongkyo Lee
{"title":"Taxation of Goodwill and Merger Evaluation Gain in Merger ― Commenting Primarily the Korean Supreme Court Decision 2015 Du 41463 delieverd on May 11, 2018 ―","authors":"Joongkyo Lee","doi":"10.16974/stlr.2020.26.1.004","DOIUrl":"https://doi.org/10.16974/stlr.2020.26.1.004","url":null,"abstract":"","PeriodicalId":201809,"journal":{"name":"Seoul Tax Law Review","volume":"30 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2020-04-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"130817853","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 International Inheritance Taxation-Focusing on the Allocation of Taxing Rights and the Prevention of Double Taxation 国际遗产税研究——以征税权分配与防止双重征税为中心
Seoul Tax Law Review Pub Date : 2020-04-30 DOI: 10.16974/stlr.2020.26.1.005
H. Kim
{"title":"A Study on International Inheritance Taxation-Focusing on the Allocation of Taxing Rights and the Prevention of Double Taxation","authors":"H. Kim","doi":"10.16974/stlr.2020.26.1.005","DOIUrl":"https://doi.org/10.16974/stlr.2020.26.1.005","url":null,"abstract":"","PeriodicalId":201809,"journal":{"name":"Seoul Tax Law Review","volume":"26 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2020-04-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"131144373","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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