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租稅回避(Anti-Avoidance)에 대한 比較法的 硏究
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- Authors
- Advisor
- 이창희
- Issue Date
- 2004
- Publisher
- 서울대학교 대학원
- Keywords
- 조세회피 ; Tax avoidance ; 실질과세원칙 ; Subatance over form doctrine ; 일반 조세회피 부인규정 ; Gaar(general anti-avoidance rule) ; 차용 개념 ; Adopted concept ; 목적론적 해석 ; Purposive construction ; Teleological interpretation
- Description
- 학위논문(석사)--서울대학교 대학원 :법학과,2004.
- Language
- Korean
- URI
- http://dcollection.snu.ac.kr:80/jsp/common/DcLoOrgPer.jsp?sItemId=000000053595
https://hdl.handle.net/10371/23725
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