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미국에서의 법인용 택스 셸터(corporate tax shelter)에 관한 연구

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Authors

이용우

Advisor
이창희
Issue Date
2006
Publisher
서울대학교 대학원
Keywords
택스 셸터tax shelter조세회피행위tax avoidance조세설계행위tax planning조세재정행위tax arbitrage절세효과tax-saving effect
Description
학위논문(석사)--서울대학교 대학원 :법학과 세법전공,2006.
Language
Korean
URI
http://dcollection.snu.ac.kr:80/jsp/common/DcLoOrgPer.jsp?sItemId=000000047113

https://hdl.handle.net/10371/23268
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