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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
| DC Field | Value | Language |
|---|---|---|
| dc.contributor.advisor | 이창희 | - |
| dc.contributor.author | 백제흠 | - |
| dc.date.accessioned | 2009-12-29T07:44:44Z | - |
| dc.date.available | 2009-12-29T07:44:44Z | - |
| dc.date.copyright | 2005. | - |
| dc.date.issued | 2005 | - |
| dc.identifier.uri | http://dcollection.snu.ac.kr:80/jsp/common/DcLoOrgPer.jsp?sItemId=000000049905 | kor |
| dc.identifier.uri | https://hdl.handle.net/10371/23197 | - |
| dc.description | 학위논문(박사)--서울대학교 대학원 :법학과,2005. | ko |
| dc.format.extent | iv, iii, 276 p. | ko |
| dc.language.iso | ko | ko |
| dc.publisher | 서울대학교 대학원 | ko |
| dc.subject | 피지배외국법인 | ko |
| dc.subject | Controlled Foreign Corporations | ko |
| dc.subject | 조세피난처 | ko |
| dc.subject | Tax Haven | ko |
| dc.subject | 유보소득 | ko |
| dc.subject | Retained Earnings | ko |
| dc.subject | 과세이연 | ko |
| dc.subject | Deferral | ko |
| dc.subject | 조세회피 | ko |
| dc.subject | Tax Avoidance | ko |
| dc.title | 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 | ko |
| dc.title.alternative | (A)Study on taxation of controlled foreign corporations : focusing on reformative measures through comparative analysis of the US and Japanese tax systems | ko |
| dc.type | Thesis | - |
| dc.contributor.department | 법학과 | - |
| dc.description.degree | Doctor | ko |
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