저자의 연구 키워드

저자의 연구 키워드

#가계부채

#價務調整

#경제적 지배

#고가양도

#고정사업장

#과세유예

#課稅猶豫 적격 채권의 출자전환

#구조조정 세제

#기부금

#기업개선작업

#企業構造再編

#기준시가

#대표이사

#도덕적 비난성

#도산

#도산세제

#동시거래

#명의신탁

#무상수증익

#무상이전

#물가연동제

#물리적 멸실

#미국의 상속과세

#미실현손익의 실현

#반환의무

#보유 중 손실

#부담부 증여

#부당행위계산부인

#부당행위계산의 부인

#부분적 무상이전

#분식결산

#분할세제

#사법상 위법소득

#상속세

#상속세 완전포괄주의

#선관주의의무

#세제개편

#소득

#소프트웨어 대리인

#손익거래

#수증액

#순자산가액

#순자산가치의 비율

#순자산가치증가분

#순자산증가분

#실지거래가액

#실질과세원칙

#실질적 조세법률주의

#양도가액과 필요경비의 결정capital gains

#양도소득

#완전포괄주의과세

#위법소득

#유산세방식

#의제배당

#이득활동

#이사의 자기거래

#이월결손금

#이익목적의 거래

#이중과세

#이해상충

#인터넷

#자본거래

#資本構造調整

#자산손실

#저가양도

#저출산 고령화

#적격 주식교환

#적격 債務調整

#전자상거래

#전자적 수단

#제도의 유연화

#조세정책

#조세지출

#조세회피 목적

#주식의 교환이전세제

#주택거래 활성화

#증여

#증여동기

#증여세

#증여의제

#채권양도차익

#채무면제익

#채무의 인수

#처분손실

#청산소득

#충실의무

#컴퓨터 서버

#토지무상사용이익

#토지사용권

#피합병법인의 자산양도의 성격

#합병

#합병법인 주식의 시가와 액면가

#합병비율

#합병세제

#합병차익

#합병평가차익

#핵심적 사업활동

#행정법규 위반거래소득

#현물출자

#형사상

#혼성거래

#accumulated net operating losses(NOLs)

#Activation of House Transaction

#adjustment of income

#administrative illegal income

#appreciation value of the assets held by the disappearing corporation

#asset transfer transaction

#assumption of liability

#bankruptcy

#burdened gift

#capital fains from the transfer of debt

#character of transfer of assets by the disappearing corporation

#civil illegal income

#comprehensive taxation regime

#computer server

#conflict of interest

#consideration-free acquisition

#core business activity

#corporate capital transaction

#corporate merger

#criminal illegal income

#das Doppelbesteuerung

#debt adjustment

#deemed dividends

#Deemed gift

#demerger taxation

#determination of transfer price and related expenses

#die fiktierte Schenkung

#die unentgeltlichen nutzung des grundstücks

#disregard of unjust act or calculation

#donative intent

#double character transaction

#duties of due care

#economic domination

#electronic commerce

#electronic measures

#fair market value of existing corporation

#fiduciary duty, principle of substance over form

#financial demand

#gift

#gift income

#Household Debt

#illegal income

#income

#income fromthe exemption of indebtedness

#Increment of Net Asset Value

#Inheritance and Gift Tax

#inheritance tax

#in-kind contribution

#internet

#ISP

#liquidation income

#Losses from Disposition of a Property

#Losses from Physical Damage to a Property

#Losses Sustained during the Holding of a Property

#Low-birth and Aging

#lower or higher-price transaction

#merger

#merger gain

#merger ratio

#merger taxation

#moral condemnation

#net asset value

#partial consideration-free transaction

#payment of gift

#permanent establishment

#Price Index Linkage

#Principle of ‘Taxation Based on the Law'

#Profit Activities

#property

#Property Losses

#Purpose of tax avoidance

#qualified capital contribution of debt

#qualified debt adjustment

#qualified stock exchange

#ratio of net asset value

#real transaction value

#realization of unrealized gain and loss

#recapitalization

#reorganization

#Reorganization Taxation

#representative director

#revaluation income of the existing corporation

#self dealing of director

#simultaneous transaction

#softness of the organization

#software agent

#Stock registered in another person’s name(Pseudonym transaction)

#tax deferral

#Tax Expenditures

#Tax Policy

#Tax Reform

#taxation of share exchange and transfer

#the basis of government posted price

#Transaction Entered into for Profit

#U.S. estate and gift tax

#work-out