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企業構造調整의 課稅에 關한 硏究 : 美國制度와의 비교를 통한 改善策을 중심으로

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Authors
한만수
Advisor
송상현
Issue Date
1999
Publisher
서울대학교 대학원
Keywords
企業構造調整corporate reorganization資本利得(capital gains)capital gains資産凍結效果lock-in effect課稅猶豫(tax deferral)tax deferral現物出資in-kind contribution
Description
학위논문(박사)--서울대학교 대학원 :법학과 상사법세법전공,1999.
Language
Korean
URI
http://dcollection.snu.ac.kr:80/jsp/common/DcLoOrgPer.jsp?sItemId=000000074113

http://hdl.handle.net/10371/35074
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College of Law/Law School (법과대학/대학원)Dept. of Law (법학과)Theses (Ph.D. / Sc.D._법학과)
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