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외국투자펀드의 유보소득 과세제도에 관한 연구 : 외국입법례의 비교·분석을 통한 도입방안을 중심으로 : (A)Study on taxation of foreign investment funds : focusing on introduction of FIF regime through comparative analysis of the U.S., Canada and Australia tax system
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- Authors
- Advisor
- 이창희
- Issue Date
- 2007
- Publisher
- 서울대학교 대학원
- Keywords
- 외국투자펀드 ; foreign investment funds ; 수동적 사업체 ; passive entities ; 조세피난처 ; tax haven ; 유보소득 ; retained earning ; 과세이연 ; tax deferral
- Description
- 학위논문(석사)--서울대학교 대학원 :법학과,2007.
- Language
- Korean
- URI
- http://dcollection.snu.ac.kr:80/jsp/common/DcLoOrgPer.jsp?sItemId=000000045556
https://hdl.handle.net/10371/24153
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