Seoul Tax Law Review最新文献

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Review of 2021 Supreme Court Cases on Income Tax and International Taxation 2021年最高法院所得税和国际税收案件回顾
Seoul Tax Law Review Pub Date : 2022-11-30 DOI: 10.16974/stlr.2022.28.3.001
Dong-Hoon Kim
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引用次数: 0
Whether Guarantor who has Provided Collateral for Third Party, can Request Subsequent Claim for Capital Gain Tax Rectification as His/Her Indemnity Claim towards Third Party became Irrevocable - Critical Review on Korea Supreme Court 2020du53699 Decision - 为第三者提供担保的担保人,在对第三者的赔偿要求不可撤销的情况下,是否可以要求追加更正资本利得税——对大法院2020du53699号判决的重审
Seoul Tax Law Review Pub Date : 2022-11-30 DOI: 10.16974/stlr.2022.28.3.002
B. Han
{"title":"Whether Guarantor who has Provided Collateral for Third Party, can Request Subsequent Claim for Capital Gain Tax Rectification as His/Her Indemnity Claim towards Third Party became Irrevocable - Critical Review on Korea Supreme Court 2020du53699 Decision -","authors":"B. Han","doi":"10.16974/stlr.2022.28.3.002","DOIUrl":"https://doi.org/10.16974/stlr.2022.28.3.002","url":null,"abstract":"","PeriodicalId":201809,"journal":{"name":"Seoul Tax Law Review","volume":"38 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-11-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"127055007","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 Effects of Non-Equivalent Transaction on Capital Transaction, Profit and Loss Transaction, and Hybrid Transaction - Focusing on High Priced In-Kind Contribution - 非等价物交易对资本交易、损益交易和混合交易的税收影响——以高价实物贡献为中心
Seoul Tax Law Review Pub Date : 2022-11-30 DOI: 10.16974/stlr.2022.28.3.005
Seungsoon Lim
{"title":"Taxation Effects of Non-Equivalent Transaction on Capital Transaction, Profit and Loss Transaction, and Hybrid Transaction - Focusing on High Priced In-Kind Contribution -","authors":"Seungsoon Lim","doi":"10.16974/stlr.2022.28.3.005","DOIUrl":"https://doi.org/10.16974/stlr.2022.28.3.005","url":null,"abstract":"","PeriodicalId":201809,"journal":{"name":"Seoul Tax Law Review","volume":"1 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-11-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"128099596","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
Avoidance of International Double Taxation:A Game Theoric Approach 避免国际双重征税:一个博弈论的方法
Seoul Tax Law Review Pub Date : 2022-11-30 DOI: 10.16974/stlr.2022.28.3.004
Junseok Yoon
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引用次数: 0
Permanent Establishment and Value-Added-Tax Liability 常设机构和增值税负债
Seoul Tax Law Review Pub Date : 2022-11-30 DOI: 10.16974/stlr.2022.28.3.003
Junbong Lee
{"title":"Permanent Establishment and Value-Added-Tax Liability","authors":"Junbong Lee","doi":"10.16974/stlr.2022.28.3.003","DOIUrl":"https://doi.org/10.16974/stlr.2022.28.3.003","url":null,"abstract":"","PeriodicalId":201809,"journal":{"name":"Seoul Tax Law Review","volume":"49 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-11-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"132927647","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 Fraudulent Behaviors in Criminal Tax Evasion 刑事逃税中的欺诈行为研究
Seoul Tax Law Review Pub Date : 2022-08-31 DOI: 10.16974/stlr.2022.28.2.007
J. Koo
{"title":"A Study on Fraudulent Behaviors in Criminal Tax Evasion","authors":"J. Koo","doi":"10.16974/stlr.2022.28.2.007","DOIUrl":"https://doi.org/10.16974/stlr.2022.28.2.007","url":null,"abstract":"","PeriodicalId":201809,"journal":{"name":"Seoul Tax Law Review","volume":"25 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-08-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"130900542","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 Study on the Right Interest Rates on Subordinated Debts of Stockholders in the Project for the Inducement of Private Capital 民间资本招商引资工程中股东次级债的合理利率研究
Seoul Tax Law Review Pub Date : 2022-08-31 DOI: 10.16974/stlr.2022.28.2.002
Young-Suck Kim
{"title":"The Study on the Right Interest Rates on Subordinated Debts of Stockholders in the Project for the Inducement of Private Capital","authors":"Young-Suck Kim","doi":"10.16974/stlr.2022.28.2.002","DOIUrl":"https://doi.org/10.16974/stlr.2022.28.2.002","url":null,"abstract":"","PeriodicalId":201809,"journal":{"name":"Seoul Tax Law Review","volume":"183 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-08-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"122960482","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 Issues of the Transaction Having the Ingredients of Corporate Capital Transaction and Those of Asset Transfer Transaction 具有公司资本交易和资产转移交易成分的交易的税收问题
Seoul Tax Law Review Pub Date : 2022-08-31 DOI: 10.16974/stlr.2022.28.2.008
Man-Eok Han
{"title":"Taxation Issues of the Transaction Having the Ingredients of Corporate Capital Transaction and Those of Asset Transfer Transaction","authors":"Man-Eok Han","doi":"10.16974/stlr.2022.28.2.008","DOIUrl":"https://doi.org/10.16974/stlr.2022.28.2.008","url":null,"abstract":"","PeriodicalId":201809,"journal":{"name":"Seoul Tax Law Review","volume":"466 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-08-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"124179156","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 Tax Use and Relief of the Officially Announced Price of Real Estate 房地产公示价格的税收运用与减免
Seoul Tax Law Review Pub Date : 2022-08-31 DOI: 10.16974/stlr.2022.28.2.006
Joongkyo Lee
{"title":"The Tax Use and Relief of the Officially Announced Price of Real Estate","authors":"Joongkyo Lee","doi":"10.16974/stlr.2022.28.2.006","DOIUrl":"https://doi.org/10.16974/stlr.2022.28.2.006","url":null,"abstract":"","PeriodicalId":201809,"journal":{"name":"Seoul Tax Law Review","volume":"1 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-08-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"130188931","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
Necessity of Unified Regulations on the Acquisition and Disposal of Treasury Stocks - Focusing on the Comparison of Regulatory System between the Tax Law and the Company Law - 对库存股的收购和处置实行统一规定的必要性——以《税法》和《公司法》监管制度的比较为中心
Seoul Tax Law Review Pub Date : 2022-08-31 DOI: 10.16974/stlr.2022.28.2.001
Jay Im
{"title":"Necessity of Unified Regulations on the Acquisition and Disposal of Treasury Stocks - Focusing on the Comparison of Regulatory System between the Tax Law and the Company Law -","authors":"Jay Im","doi":"10.16974/stlr.2022.28.2.001","DOIUrl":"https://doi.org/10.16974/stlr.2022.28.2.001","url":null,"abstract":"","PeriodicalId":201809,"journal":{"name":"Seoul Tax Law Review","volume":"30 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-08-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"116661369","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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