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會社倒産稅制의 改善方向에 關한 硏究 : 效率的 倒産制度 運用을 爲한 租稅法的 接近 : Study on direction for reform of corporate bankruptcy taxation : from the perspective of tax law for efficient operation of corporate bankruptcy system
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- Authors
- Advisor
- 이창희
- Issue Date
- 2008
- Publisher
- 서울대학교 대학원
- Keywords
- 회사도산 ; corporate bankruptcy ; 채무면제익 ; discharge of indebtedness income ; 출자전환 ; debt-to-equity swaps ; 과세이연 ; tax deferral ; 재조직 ; reorganization ; 이월결손금 ; net operating loss carryover ; 조세채권의 우선권 ; priority of tax claim
- Description
- 학위논문(박사) --서울대학교 대학원 :법학과,2008.8.
- Language
- Korean
- URI
- http://dcollection.snu.ac.kr:80/jsp/common/DcLoOrgPer.jsp?sItemId=000000041401
https://hdl.handle.net/10371/23116
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