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Provisions on Taxpayer Rights：Past, Present, and Future in Korea 纳税人权利规定:韩国的过去、现在和未来
Seoul Tax Law Review Pub Date : 2020-11-30 DOI: 10.16974/stlr.2020.26.3.005
Shou-Rong Li, Hyejung Byun
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引用次数: 0
On Selected Issues with Regard to Joint and Several Liabilities of Korean Inheritance Tax Incurred by Co-Inheritors - A Critical Review of Case Law Developed by the Supreme Court of Korea - 论共同继承人共同承担的韩国继承税连带责任的若干问题——对大法院判例法的批判性评价
Seoul Tax Law Review Pub Date : 2020-11-30 DOI: 10.16974/stlr.2020.26.3.014
J. Yoon
{"title":"On Selected Issues with Regard to Joint and Several Liabilities of Korean Inheritance Tax Incurred by Co-Inheritors - A Critical Review of Case Law Developed by the Supreme Court of Korea -","authors":"J. Yoon","doi":"10.16974/stlr.2020.26.3.014","DOIUrl":"https://doi.org/10.16974/stlr.2020.26.3.014","url":null,"abstract":"","PeriodicalId":201809,"journal":{"name":"Seoul Tax Law Review","volume":"162 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2020-11-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"121792108","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 Application of “Denial of Unfair Acts and Calculations” to Suggest Guidance for Revision of Article 52 论“否认不公平行为和计算”对第52条修订的指导意义
Seoul Tax Law Review Pub Date : 2020-11-30 DOI: 10.16974/stlr.2020.26.3.010
Jaeseung Kim
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引用次数: 0
The History of the U.S. Foreign Tax Credit and Its Implications 美国外国税收抵免的历史及其启示
Seoul Tax Law Review Pub Date : 2020-11-30 DOI: 10.16974/stlr.2020.26.3.012
Ahn Sae Joon
{"title":"The History of the U.S. Foreign Tax Credit and Its Implications","authors":"Ahn Sae Joon","doi":"10.16974/stlr.2020.26.3.012","DOIUrl":"https://doi.org/10.16974/stlr.2020.26.3.012","url":null,"abstract":"","PeriodicalId":201809,"journal":{"name":"Seoul Tax Law Review","volume":"128 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2020-11-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"115690321","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
Taxpayer’s Duty of Consistency and Statutes of Limitation 纳税人的一致性义务与诉讼时效
Seoul Tax Law Review Pub Date : 2020-11-30 DOI: 10.16974/stlr.2020.26.3.001
Kim Seokhwan, Lee Chang Hee
{"title":"Taxpayer’s Duty of Consistency and Statutes of Limitation","authors":"Kim Seokhwan, Lee Chang Hee","doi":"10.16974/stlr.2020.26.3.001","DOIUrl":"https://doi.org/10.16974/stlr.2020.26.3.001","url":null,"abstract":"","PeriodicalId":201809,"journal":{"name":"Seoul Tax Law Review","volume":"2 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2020-11-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"132627914","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 Reasonable Improvement Plans of Tax System Related to Residential Property - Focused on the July 10 Real Estate Policy - 住宅相关税收制度合理完善方案研究——以7·10房地产政策为中心
Seoul Tax Law Review Pub Date : 2020-11-30 DOI: 10.16974/stlr.2020.26.3.009
Kyoungha Kim
{"title":"A Study on Reasonable Improvement Plans of Tax System Related to Residential Property - Focused on the July 10 Real Estate Policy -","authors":"Kyoungha Kim","doi":"10.16974/stlr.2020.26.3.009","DOIUrl":"https://doi.org/10.16974/stlr.2020.26.3.009","url":null,"abstract":"","PeriodicalId":201809,"journal":{"name":"Seoul Tax Law Review","volume":"14 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2020-11-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"133460973","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: 1
A Study on the Depreciation Adjustment Rule of Transferred Assets 转让资产折旧调整规则研究
Seoul Tax Law Review Pub Date : 2020-11-30 DOI: 10.16974/stlr.2020.26.3.007
Hwang Gyuyoung
{"title":"A Study on the Depreciation Adjustment Rule of Transferred Assets","authors":"Hwang Gyuyoung","doi":"10.16974/stlr.2020.26.3.007","DOIUrl":"https://doi.org/10.16974/stlr.2020.26.3.007","url":null,"abstract":"","PeriodicalId":201809,"journal":{"name":"Seoul Tax Law Review","volume":"26 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2020-11-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"130958760","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 Brief Review Related to the Transfer Pricing Issues on “Business Restructuring” “企业重组”转让定价相关问题述评
Seoul Tax Law Review Pub Date : 2020-11-30 DOI: 10.16974/stlr.2020.26.3.015
Hyo-Sung Bae
{"title":"A Brief Review Related to the Transfer Pricing Issues on “Business Restructuring”","authors":"Hyo-Sung Bae","doi":"10.16974/stlr.2020.26.3.015","DOIUrl":"https://doi.org/10.16974/stlr.2020.26.3.015","url":null,"abstract":"","PeriodicalId":201809,"journal":{"name":"Seoul Tax Law Review","volume":"38 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2020-11-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"122021877","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 Scope of ‘Judgment’ Eligible for Request for Correction Based on Subsequent Events - Focused on the Supreme Court Decision 2018Du61888 dated January 9, 2020 - 基于后续事件的“判决”适用更正请求范围研究——以2020年1月9日大法院第2018Du61888号判决为中心
Seoul Tax Law Review Pub Date : 2020-11-30 DOI: 10.16974/stlr.2020.26.3.004
Cheolhyung Yu
{"title":"A Study on the Scope of ‘Judgment’ Eligible for Request for Correction Based on Subsequent Events - Focused on the Supreme Court Decision 2018Du61888 dated January 9, 2020 -","authors":"Cheolhyung Yu","doi":"10.16974/stlr.2020.26.3.004","DOIUrl":"https://doi.org/10.16974/stlr.2020.26.3.004","url":null,"abstract":"","PeriodicalId":201809,"journal":{"name":"Seoul Tax Law Review","volume":"37 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2020-11-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"125059918","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 Status and Prospect of the Full Comprehensive Taxation of a Gift Tax 赠与税全面综合征税的现状与展望
Seoul Tax Law Review Pub Date : 2020-08-31 DOI: 10.16974/stlr.2020.26.2.005
J. Lee
{"title":"The Status and Prospect of the Full Comprehensive Taxation of a Gift Tax","authors":"J. Lee","doi":"10.16974/stlr.2020.26.2.005","DOIUrl":"https://doi.org/10.16974/stlr.2020.26.2.005","url":null,"abstract":"","PeriodicalId":201809,"journal":{"name":"Seoul Tax Law Review","volume":"36 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":"126944999","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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