首页 > 最新文献

Seoul Tax Law Review最新文献

英文 中文
A Study on the Introduction of a Mediation in the Tax Procedure in Korea 关于在韩国税务程序中引入调解的研究
Pub Date : 2023-11-30 DOI: 10.16974/stlr.2023.29.3.003
Jeonghee Choi
{"title":"A Study on the Introduction of a Mediation in the Tax Procedure in Korea","authors":"Jeonghee Choi","doi":"10.16974/stlr.2023.29.3.003","DOIUrl":"https://doi.org/10.16974/stlr.2023.29.3.003","url":null,"abstract":"","PeriodicalId":201809,"journal":{"name":"Seoul Tax Law Review","volume":"42 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2023-11-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"139209085","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
Determining the Transaction Value on the Annual Rebates or Quantity Discounts - A Review on the Supreme Court Decision 2018du7714 - 年度回扣或数量折扣交易价值的确定--最高法院2018du7714号判决回顾 -
Pub Date : 2023-11-30 DOI: 10.16974/stlr.2023.29.3.010
Junseok Yoon
{"title":"Determining the Transaction Value on the Annual Rebates or Quantity Discounts - A Review on the Supreme Court Decision 2018du7714 -","authors":"Junseok Yoon","doi":"10.16974/stlr.2023.29.3.010","DOIUrl":"https://doi.org/10.16974/stlr.2023.29.3.010","url":null,"abstract":"","PeriodicalId":201809,"journal":{"name":"Seoul Tax Law Review","volume":" 11","pages":""},"PeriodicalIF":0.0,"publicationDate":"2023-11-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"139197736","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
Issues Regarding Legal Service Fees and Value-added Tax Exemptions - Focusing on the Provision of Production Factors and Special Characteristics of the Lawyers’ Job - 关于法律服务费和增值税减免的问题--关注生产要素的提供和律师工作的特殊性
Pub Date : 2023-11-30 DOI: 10.16974/stlr.2023.29.3.007
Hyungki Kwon
{"title":"Issues Regarding Legal Service Fees and Value-added Tax Exemptions - Focusing on the Provision of Production Factors and Special Characteristics of the Lawyers’ Job -","authors":"Hyungki Kwon","doi":"10.16974/stlr.2023.29.3.007","DOIUrl":"https://doi.org/10.16974/stlr.2023.29.3.007","url":null,"abstract":"","PeriodicalId":201809,"journal":{"name":"Seoul Tax Law Review","volume":"38 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2023-11-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"139199010","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
A Study on Tax System for Carbon Neutrality 碳中和税收制度研究
Pub Date : 2023-11-30 DOI: 10.16974/stlr.2023.29.3.011
Heonsun Hwang
{"title":"A Study on Tax System for Carbon Neutrality","authors":"Heonsun Hwang","doi":"10.16974/stlr.2023.29.3.011","DOIUrl":"https://doi.org/10.16974/stlr.2023.29.3.011","url":null,"abstract":"","PeriodicalId":201809,"journal":{"name":"Seoul Tax Law Review","volume":" 4","pages":""},"PeriodicalIF":0.0,"publicationDate":"2023-11-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"139197624","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
The Qualification of Royalties on Korean Corporate Income Tax Law and the Application of Royalty Clauses in Korea-US Tax Treaty 韩国企业所得税法中特许权使用费的定性及韩美税收协定中特许权使用费条款的适用
Pub Date : 2023-11-30 DOI: 10.16974/stlr.2023.29.3.005
Junbong Lee
{"title":"The Qualification of Royalties on Korean Corporate Income Tax Law and the Application of Royalty Clauses in Korea-US Tax Treaty","authors":"Junbong Lee","doi":"10.16974/stlr.2023.29.3.005","DOIUrl":"https://doi.org/10.16974/stlr.2023.29.3.005","url":null,"abstract":"","PeriodicalId":201809,"journal":{"name":"Seoul Tax Law Review","volume":"169 ","pages":""},"PeriodicalIF":0.0,"publicationDate":"2023-11-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"139202775","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
Problems and Improvement Measures of Pre-Assessment Review Program 评估前审查计划存在的问题和改进措施
Pub Date : 2023-11-30 DOI: 10.16974/stlr.2023.29.3.002
Jayhyuk Im
{"title":"Problems and Improvement Measures of Pre-Assessment Review Program","authors":"Jayhyuk Im","doi":"10.16974/stlr.2023.29.3.002","DOIUrl":"https://doi.org/10.16974/stlr.2023.29.3.002","url":null,"abstract":"","PeriodicalId":201809,"journal":{"name":"Seoul Tax Law Review","volume":"59 14 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2023-11-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"139198281","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
Rethinking the Real Estate Valuation 重新思考房地产估价
Pub Date : 2023-11-30 DOI: 10.16974/stlr.2023.29.3.008
Injun Yang
{"title":"Rethinking the Real Estate Valuation","authors":"Injun Yang","doi":"10.16974/stlr.2023.29.3.008","DOIUrl":"https://doi.org/10.16974/stlr.2023.29.3.008","url":null,"abstract":"","PeriodicalId":201809,"journal":{"name":"Seoul Tax Law Review","volume":"159 ","pages":""},"PeriodicalIF":0.0,"publicationDate":"2023-11-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"139203772","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
A Study on R&D Expenses Qualified for Tax Credits under the Act on Restriction on Special Cases Concerning Taxation(ARSCCT) - Focusing on the Scope of Qualified R&D - 关于根据《税收特殊情况限制法》(ARSCCT)有资格获得税收抵免的研发费用的研究 - 重点关注合格研发费用的范围
Pub Date : 2023-11-30 DOI: 10.16974/stlr.2023.29.3.006
Hoyoung Shin
{"title":"A Study on R&D Expenses Qualified for Tax Credits under the Act on Restriction on Special Cases Concerning Taxation(ARSCCT) - Focusing on the Scope of Qualified R&D -","authors":"Hoyoung Shin","doi":"10.16974/stlr.2023.29.3.006","DOIUrl":"https://doi.org/10.16974/stlr.2023.29.3.006","url":null,"abstract":"","PeriodicalId":201809,"journal":{"name":"Seoul Tax Law Review","volume":"26 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2023-11-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"139200282","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
Assessment of the Current Taxation System and Legislative Improvement Proposals on Treasury Stock Acquisition and Disposal - With a Focus on Its Relationship with the Commercial Act - 现行税收制度评估及关于库存股收购和处置的立法改进建议--重点关注其与商法的关系--《美国商法典》,2009 年。
Pub Date : 2023-11-30 DOI: 10.16974/stlr.2023.29.3.004
Hansol Leem
{"title":"Assessment of the Current Taxation System and Legislative Improvement Proposals on Treasury Stock Acquisition and Disposal - With a Focus on Its Relationship with the Commercial Act -","authors":"Hansol Leem","doi":"10.16974/stlr.2023.29.3.004","DOIUrl":"https://doi.org/10.16974/stlr.2023.29.3.004","url":null,"abstract":"","PeriodicalId":201809,"journal":{"name":"Seoul Tax Law Review","volume":"989 ","pages":""},"PeriodicalIF":0.0,"publicationDate":"2023-11-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"139204236","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
Problems and Improvement of Acquisition Tax Base 购置税税基的问题与改进
Pub Date : 2023-11-30 DOI: 10.16974/stlr.2023.29.3.009
Jisun Chung
{"title":"Problems and Improvement of Acquisition Tax Base","authors":"Jisun Chung","doi":"10.16974/stlr.2023.29.3.009","DOIUrl":"https://doi.org/10.16974/stlr.2023.29.3.009","url":null,"abstract":"","PeriodicalId":201809,"journal":{"name":"Seoul Tax Law Review","volume":"50 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2023-11-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"139197807","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
期刊
Seoul Tax Law Review
全部 Acc. Chem. Res. ACS Applied Bio Materials ACS Appl. Electron. Mater. ACS Appl. Energy Mater. ACS Appl. Mater. Interfaces ACS Appl. Nano Mater. ACS Appl. Polym. Mater. ACS BIOMATER-SCI ENG ACS Catal. ACS Cent. Sci. ACS Chem. Biol. ACS Chemical Health & Safety ACS Chem. Neurosci. ACS Comb. Sci. ACS Earth Space Chem. ACS Energy Lett. ACS Infect. Dis. ACS Macro Lett. ACS Mater. Lett. ACS Med. Chem. Lett. ACS Nano ACS Omega ACS Photonics ACS Sens. ACS Sustainable Chem. Eng. ACS Synth. Biol. Anal. Chem. BIOCHEMISTRY-US Bioconjugate Chem. BIOMACROMOLECULES Chem. Res. Toxicol. Chem. Rev. Chem. Mater. CRYST GROWTH DES ENERG FUEL Environ. Sci. Technol. Environ. Sci. Technol. Lett. Eur. J. Inorg. Chem. IND ENG CHEM RES Inorg. Chem. J. Agric. Food. Chem. J. Chem. Eng. Data J. Chem. Educ. J. Chem. Inf. Model. J. Chem. Theory Comput. J. Med. Chem. J. Nat. Prod. J PROTEOME RES J. Am. Chem. Soc. LANGMUIR MACROMOLECULES Mol. Pharmaceutics Nano Lett. Org. Lett. ORG PROCESS RES DEV ORGANOMETALLICS J. Org. Chem. J. Phys. Chem. J. Phys. Chem. A J. Phys. Chem. B J. Phys. Chem. C J. Phys. Chem. Lett. Analyst Anal. Methods Biomater. Sci. Catal. Sci. Technol. Chem. Commun. Chem. Soc. Rev. CHEM EDUC RES PRACT CRYSTENGCOMM Dalton Trans. Energy Environ. Sci. ENVIRON SCI-NANO ENVIRON SCI-PROC IMP ENVIRON SCI-WAT RES Faraday Discuss. Food Funct. Green Chem. Inorg. Chem. Front. Integr. Biol. J. Anal. At. Spectrom. J. Mater. Chem. A J. Mater. Chem. B J. Mater. Chem. C Lab Chip Mater. Chem. Front. Mater. Horiz. MEDCHEMCOMM Metallomics Mol. Biosyst. Mol. Syst. Des. Eng. Nanoscale Nanoscale Horiz. Nat. Prod. Rep. New J. Chem. Org. Biomol. Chem. Org. Chem. Front. PHOTOCH PHOTOBIO SCI PCCP Polym. Chem.
×
引用
GB/T 7714-2015
复制
MLA
复制
APA
复制
导出至
BibTeX EndNote RefMan NoteFirst NoteExpress
×
0
微信
客服QQ
Book学术公众号 扫码关注我们
反馈
×
意见反馈
请填写您的意见或建议
请填写您的手机或邮箱
×
提示
您的信息不完整,为了账户安全,请先补充。
现在去补充
×
提示
您因"违规操作"
具体请查看互助需知
我知道了
×
提示
现在去查看 取消
×
提示
确定
Book学术官方微信
Book学术文献互助
Book学术文献互助群
群 号:481959085
Book学术
文献互助 智能选刊 最新文献 互助须知 联系我们:info@booksci.cn
Book学术提供免费学术资源搜索服务,方便国内外学者检索中英文文献。致力于提供最便捷和优质的服务体验。
Copyright © 2023 Book学术 All rights reserved.
ghs 京公网安备 11010802042870号 京ICP备2023020795号-1