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國際的 二重非課稅 防止方案에 關한 硏究 : A study on Preventing Double Non-Taxation
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- Authors
- Advisor
- 이창희
- Issue Date
- 2007
- Publisher
- 서울대학교 대학원
- Keywords
- 국제적 이중비과세 ; double non-taxation ; 조세중립성 ; neutrality of taxes ; 간주세액공제 ; tax sparing credit ; 과세권의 국제적 분배원칙 ; distributive rules ; 법률관계 성질결정 ; qualification conflicts ; 조약편승 ; treaty shopping
- Description
- 학위논문(석사) --서울대학교 대학원 :법학과,2007.
- Language
- Korean
- URI
- http://dcollection.snu.ac.kr:80/jsp/common/DcLoOrgPer.jsp?sItemId=000000043381
https://hdl.handle.net/10371/24047
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