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Graduate School of Public Administration (행정대학원)
Dept. of Public Administration (행정학과)
Theses (Master's Degree_행정학과)
조세피난처를 이용한 조세회피에 대한 과세방안 연구
- Authors
- Advisor
- 오연천
- Issue Date
- 2004
- Publisher
- 서울대학교 행정대학원
- Keywords
- 조세피난처 ; Tax haven ; 피지배외국법인 ; Controlled foreign company ; 과세대상소득 ; Taxable income ; 수익적소유자 ; Beneficial owner
- Description
- 학위논문(석사)--서울대학교 행정대학원 :행정학과 행정학전공,2004.
- Language
- Korean
- URI
- http://dcollection.snu.ac.kr:80/jsp/common/DcLoOrgPer.jsp?sItemId=000000054390
https://hdl.handle.net/10371/26881
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