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금융보험업에 대한 부가가치세 : VAT for Financial Services
DC Field | Value | Language |
---|---|---|
dc.contributor.author | 이창희 | - |
dc.date.accessioned | 2009-09-10T04:19:02Z | - |
dc.date.available | 2009-09-10T04:19:02Z | - |
dc.date.issued | 2002 | - |
dc.identifier.citation | 법학, Vol.43 No.3, pp. 33-46 | - |
dc.identifier.issn | 1598-222X | - |
dc.identifier.uri | http://lawi.snu.ac.kr/ | - |
dc.identifier.uri | https://hdl.handle.net/10371/9110 | - |
dc.description.abstract | VAT on financial services has been a thorny issue in theory as well as in
practice. This paper reviews the difficulties with applying VAT on financial services. Its main thesis is to show a theoretical error with the prevailing view that flow of interest or investment return should be considered a mere transfer transaction for the purpose of designing VAT. The proper reason for ignoring the flow of interest or another form of returns on investment is the indirect tax nature of VAT. Based on this insight, the paper critically reviews the current law for the banking and other financial services. * Professor of Law, Seoul National University | - |
dc.language.iso | ko | - |
dc.publisher | 서울대학교 법학연구소 | - |
dc.subject | 금융보험업의 범위 | - |
dc.subject | 부가가치세 면세 | - |
dc.subject | 조세채권관계 | - |
dc.subject | 은행과세의 어려움 | - |
dc.title | 금융보험업에 대한 부가가치세 | - |
dc.title.alternative | VAT for Financial Services | - |
dc.type | SNU Journal | - |
dc.contributor.AlternativeAuthor | Lee, Chang Hui | - |
dc.citation.journaltitle | 법학 | - |
dc.citation.endpage | 46 | - |
dc.citation.number | 3 | - |
dc.citation.pages | 33-46 | - |
dc.citation.startpage | 33 | - |
dc.citation.volume | 43 | - |
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