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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
- 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
https://hdl.handle.net/10371/35074
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