저자의 연구 키워드

저자의 연구 키워드

#2019(2016DU48256)

#2019(2016DU54213)

#2019(2017DU38645)

#2019(2018DU37422)

#2019년 법인세법 판례

#가업승계

#개별적 조세회피방지 규정

#경영권 프리미엄

#경제적 실질설

#경제적 합리성

#고유목적사업준비금

#과세이연

#과세특례

#구조조정

#국내세법

#국내원천 기타소득

#국외투자기구

#국제적 선박건조도급계약

#국제조세조정법 제28조

#규제완화

#기업구조조정

#기업인수목적회사

#납세의무자

#내국세입법

#대법원 2019. 10. 18. 선고 2016두48256 판결

#대법원 2019. 12. 27. 선고 2018두37422 판결

#대법원 2019. 4. 23. 선고 2016두54213 판결

#대법원 2019. 4. 23. 선고 2017두48482 판결

#대법원 2019. 7. 4. 선고 2017두38645 판결

#더블 아이리시 구조

#독립된 사업부문

#독일조직재편법

#독일조직재편세법

#모회사

#미실현 이익

#미실현이익

#배당

#법률비용

#법인격 남용

#법인격부인

#법인세제

#법정기부금

#법치국가원리

#부당행위계산 부인

#분할

#분할평가차익

#비정상성

#사업관련성

#사업목적

#사업상 목적

#사업용 자산

#사후과세

#상속

#상여금

#상환

#선수금이자

#세법 개정

#소득구분

#소송비용

#손금

#손금불산입

#손금산입시기

#손금산입한도

#수익관련성

#신고납부행위의 하자

#신고조정

#실질과세원칙

#실질적인 이익처분

#외국납부세액공제

#위법비용

#위법지출

#유지보장원칙

#이월결손금

#이익처분

#인적분할

#일반적 조세회피방지 규정

#일반적 조세회피방지규정

#일본법인세법

#자기주식

#자산 및 부채의 이전

#자산의 양도

#자산조정계정

#자회사

#적격물적분할

#적립금

#적용요건

#조세규제

#조세조약

#조세특례

#조세회피목적

#조약배제

#조직재편

#조직재편세제

#준비금

#중대명백설

#중소기업승계

#지분의 계속성

#청산

#충당금

#취소와 무효의 구별

#통상성

#특수관계인

#특정승계

#평등권

#포괄승계

#합병

#합병교부금

#합병세제

#현물출자

#확정기여형 퇴직연금 부담금

#회사분할

#abnormality

#abuse of corporate entity

#asset adjustment account

#asset transfer

#bonus

#business assets

#business purpose

#connection with business

#connection with profits

#Continuity of Interest

#control premium

#Corporate Division

#corporate reorganization

#corporate restructuring

#corporate tax regime

#deductible expenses

#defined contribution charges

#deregulation

#disregard of the corporate entity

#Distinction between Cancellation and Nullity

#dividends

#domestic source other income

#domestic tax law

#double Irish structure

#economic rationality

#economic substance doctrine

#family business succession

#foreign collective investment vehicle

#foreign tax credit

#GAAR

#general anti avoidance rule(GAAR)

#german reorganization act

#german Reorganization Tax Act

#Ideology of Constitutional State

#illegal expenditure

#illegal expenses

#income classification

#Independent Business Unit

#inheritance

#in-kind contribution

#interests for advance payment

#Internal Revenue Code

#international shipbuilding contract

#japanese corporate tax law

#legal capital

#legal expenses

#legal fees

#liability

#lifting the regulation

#limit of deduction

#liquidation

#loss carried forward

#Merger

#merger tax regime

#non-allowance of expense deduction

#ordinariness

#parent corporation

#Particular Succession

#post-taxation, boot

#provisions

#Qualified Physical Corporate Division

#redemption

#regulatory tax burden

#related party

#reorganization

#reorganizationtax regime

#repudiation of wrongful calculation

#reservation principle

#reserve funds for proper purpose business

#reserves

#revision of the tax law

#right of equality

#SAAR

#special purpose acquisition company

#Special Tax Treatment

#spin-off

#split-up

#statutory donation

#subsidiary

#substance over form principle

#substance over form rule

#substantive surplus distribution

#succession of family business

#succession of SME

#Supreme Court Decision of April 23

#Supreme Court Decision of December 27

#Supreme Court Decision of July 4

#Supreme Court Decision of October 18

#Supreme Court’s cases on Corporate Tax Law in 2019

#surplus distribution

#tax avoidance purpose

#tax incentive

#tax treaty

#tax treaty override

#tax-deferral

#Tax-Free Reorganization

#taxpayers

#the article 28 of International Taxation Adjustment Act

#the Defect of Act of Declaring and Paying the Tax

#the Transfer of Assets and Debts

#Theory of Importance and Clearance

#three prongs for piercing the corporate veil

#timing of deduction

#Treasury Stock

#Universal Succession

#unrealized capital gain

#unrealized gain