{"title":"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","authors":"Hoyoung Shin","doi":"10.16974/stlr.2023.29.3.006","DOIUrl":null,"url":null,"abstract":"","PeriodicalId":201809,"journal":{"name":"Seoul Tax Law Review","volume":"26 1","pages":""},"PeriodicalIF":0.0000,"publicationDate":"2023-11-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":"0","resultStr":"{\"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\":null,\"url\":null,\"abstract\":\"\",\"PeriodicalId\":201809,\"journal\":{\"name\":\"Seoul Tax Law Review\",\"volume\":\"26 1\",\"pages\":\"\"},\"PeriodicalIF\":0.0000,\"publicationDate\":\"2023-11-30\",\"publicationTypes\":\"Journal Article\",\"fieldsOfStudy\":null,\"isOpenAccess\":false,\"openAccessPdf\":\"\",\"citationCount\":\"0\",\"resultStr\":null,\"platform\":\"Semanticscholar\",\"paperid\":null,\"PeriodicalName\":\"Seoul Tax Law Review\",\"FirstCategoryId\":\"1085\",\"ListUrlMain\":\"https://doi.org/10.16974/stlr.2023.29.3.006\",\"RegionNum\":0,\"RegionCategory\":null,\"ArticlePicture\":[],\"TitleCN\":null,\"AbstractTextCN\":null,\"PMCID\":null,\"EPubDate\":\"\",\"PubModel\":\"\",\"JCR\":\"\",\"JCRName\":\"\",\"Score\":null,\"Total\":0}","platform":"Semanticscholar","paperid":null,"PeriodicalName":"Seoul Tax Law Review","FirstCategoryId":"1085","ListUrlMain":"https://doi.org/10.16974/stlr.2023.29.3.006","RegionNum":0,"RegionCategory":null,"ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":null,"EPubDate":"","PubModel":"","JCR":"","JCRName":"","Score":null,"Total":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 -