Publications
Detailed Information
被支配外國法人의 留保所得 課稅制度에 관한 硏究 : 美國과 日本의 稅制와의 比較·分析을 통한 改善方案을 中心으로 : (A)Study on taxation of controlled foreign corporations : focusing on reformative measures through comparative analysis of the US and Japanese tax systems
Cited 0 time in
Web of Science
Cited 0 time in Scopus
- Authors
- Advisor
- 이창희
- Issue Date
- 2005
- Publisher
- 서울대학교 대학원
- Keywords
- 피지배외국법인 ; Controlled Foreign Corporations ; 조세피난처 ; Tax Haven ; 유보소득 ; Retained Earnings ; 과세이연 ; Deferral ; 조세회피 ; Tax Avoidance
- Description
- 학위논문(박사)--서울대학교 대학원 :법학과,2005.
- Language
- Korean
- URI
- http://dcollection.snu.ac.kr:80/jsp/common/DcLoOrgPer.jsp?sItemId=000000049905
https://hdl.handle.net/10371/23197
- Files in This Item:
- There are no files associated with this item.
- Appears in Collections:
Item View & Download Count
Items in S-Space are protected by copyright, with all rights reserved, unless otherwise indicated.