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國內法에 의한 租稅條約의 排除에 관한 硏究 : A study on the tax treaty override

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Authors

이재호

Advisor
이창희
Issue Date
2007
Publisher
서울대학교 대학원
Keywords
조세조약tax treaty조약배제treaty override과소자본thin capitalization rule조세피난처tax haven rule조약남용방지anti treaty shopping rule
Description
학위논문(박사) --서울대학교 대학원 :법학과,2007.
Language
Korean
URI
http://dcollection.snu.ac.kr:80/jsp/common/DcLoOrgPer.jsp?sItemId=000000042809

https://hdl.handle.net/10371/23158
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