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Seoul Tax Law Review最新文献

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Corporate Income Tax Law 企业所得税法
Seoul Tax Law Review Pub Date : 2022-08-31 DOI: 10.16974/stlr.2022.28.2.009
Hun Park
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引用次数: 0
Tax Issues on Triangular Case under Tax Treaties 税收协定下三角案件的税收问题
Seoul Tax Law Review Pub Date : 2022-08-31 DOI: 10.16974/stlr.2022.28.2.003
N. Hwang
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引用次数: 0
Recent Court Case Trends and Interpretive Issues of Tie-Breaker Rules - Permanent Home, Centre of Vital Interests and Habitual Abode - “永久居所”、“重大利益中心”及“经常居所”之最新法庭案件趋势及解释问题
Seoul Tax Law Review Pub Date : 2022-08-31 DOI: 10.16974/stlr.2022.28.2.004
B. Kim
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引用次数: 0
Virtual Asset Transactions and Affirmative action of Tax Evasion - Focusing on Crypto-assets and Enhancement using Privacy Coin or Mixer for Pseudonymity - 虚拟资产交易和偷税漏税的肯定行动-关注加密资产和使用隐私币或假名混合器的增强-
Seoul Tax Law Review Pub Date : 2022-08-31 DOI: 10.16974/stlr.2022.28.2.005
Seungyeong Jeong
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引用次数: 0
Review of the Supreme Court Decisions on Value-Added Tax in 2021 回顾大法院2021年增值税判决
Seoul Tax Law Review Pub Date : 2022-04-30 DOI: 10.16974/stlr.2022.28.1.004
P. Cho
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引用次数: 0
Constitutional Analysis of the Mandatory Administrative-Tax Adjudication Proceeding System and Preliminary Remedies - Focusing on the Historical Background and Its Relation to the Constitutional Right to a Fair Trial - 行政税收强制裁决程序制度及其初步救济的宪法分析——以历史背景及其与宪法公正审判权的关系为中心
Seoul Tax Law Review Pub Date : 2022-04-30 DOI: 10.16974/stlr.2022.28.1.006
S. Kim
{"title":"Constitutional Analysis of the Mandatory Administrative-Tax Adjudication Proceeding System and Preliminary Remedies - Focusing on the Historical Background and Its Relation to the Constitutional Right to a Fair Trial -","authors":"S. Kim","doi":"10.16974/stlr.2022.28.1.006","DOIUrl":"https://doi.org/10.16974/stlr.2022.28.1.006","url":null,"abstract":"","PeriodicalId":201809,"journal":{"name":"Seoul Tax Law Review","volume":"8 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-04-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"125415278","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
Review of the Tax Laws Revised in 2021 - Focused on Income Tax, Corporate Tax and International Tax - 《2021年税法修订案回顾——以所得税、法人税、国际税为中心》
Seoul Tax Law Review Pub Date : 2022-04-30 DOI: 10.16974/stlr.2022.28.1.001
N. Hwang
{"title":"Review of the Tax Laws Revised in 2021 - Focused on Income Tax, Corporate Tax and International Tax -","authors":"N. Hwang","doi":"10.16974/stlr.2022.28.1.001","DOIUrl":"https://doi.org/10.16974/stlr.2022.28.1.001","url":null,"abstract":"","PeriodicalId":201809,"journal":{"name":"Seoul Tax Law Review","volume":"13 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-04-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"123052910","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 Judgement of the Beneficial Owner, the Substantial Owner, and the Principal Purpose Test Regarding Intermediate Holding Company 中级控股公司实益所有人、实体所有人的认定及主要目的检验研究
Seoul Tax Law Review Pub Date : 2022-04-30 DOI: 10.16974/stlr.2022.28.1.009
Dongho Song
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引用次数: 0
Law-Forming Action (‘Rechtsfortbildung’) by Judges and their Limits in Tax Law - Focused on the Supreme Court Decision 2019Du56333 dated July 29, 2020 - 法官在税法中的法律形成行为(“rechtsforbildung”)及其限制-重点关注最高法院于2020年7月29日作出的2019Du56333号决定-
Seoul Tax Law Review Pub Date : 2022-04-30 DOI: 10.16974/stlr.2022.28.1.007
Bocook Seo
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引用次数: 0
Review of Supreme Court Decisions Delivered in 2021 on the Property Tax 回顾2021年最高法院关于房产税的判决
Seoul Tax Law Review Pub Date : 2022-04-30 DOI: 10.16974/stlr.2022.28.1.005
Sae Bom Baik
{"title":"Review of Supreme Court Decisions Delivered in 2021 on the Property Tax","authors":"Sae Bom Baik","doi":"10.16974/stlr.2022.28.1.005","DOIUrl":"https://doi.org/10.16974/stlr.2022.28.1.005","url":null,"abstract":"","PeriodicalId":201809,"journal":{"name":"Seoul Tax Law Review","volume":"74 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-04-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"114271942","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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