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派生金融商品 去來의 課稅에 관한 硏究 : A Study on taxation of financial derivative instrument transaction
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- Authors
- Advisor
- 이태로
- Issue Date
- 1997
- Publisher
- 서울대학교 대학원
- Keywords
- 파생금융상품 ; Derivative Financial Instrument ; 손익조작 ; Manipulation of Income ; tax arbitrage ; Timing of Income ; 손익의 귀속시기 ; Character of Income ; 확정소득
- Description
- 학위논문(박사)--서울대학교 대학원 :법학과 상사법(세법)전공,1997.
- Language
- Korean
- URI
- http://dcollection.snu.ac.kr:80/jsp/common/DcLoOrgPer.jsp?sItemId=000000079890
https://hdl.handle.net/10371/54129
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