Journal of IFA Korea
Latest Publications

TOTAL DOCUMENTS

147

(FIVE YEARS 0)

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1

(FIVE YEARS 0)

Published By International Fiscal Association Of Korea

1598-477x

Latest Documents Most Cited Documents Contributed Authors Related Sources Related Keywords

A Study on the Scope of Tax Expenditure

Journal of IFA Korea ◽

10.17324/ifakjl.31.2.201506.001 ◽

2015 ◽

Vol 31 (2) ◽

pp. 1-45

Author(s):

장재형 ◽

임재현

Keyword(s):

Tax Expenditure

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Study on collection of real estate holding tax under China’s public land ownership system

Journal of IFA Korea ◽

10.17324/ifakjl.31.2.201506.006 ◽

2015 ◽

Vol 31 (2) ◽

pp. 215-251 ◽

Author(s):

신금미

Keyword(s):

Real Estate ◽

Land Ownership ◽

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A study on Improvements for Residency Rules in the Income Tax Act- for the purpose of preventing offshore tax avoidance -

Journal of IFA Korea ◽

10.17324/ifakjl.31.2.201506.007 ◽

2015 ◽

Vol 31 (2) ◽

pp. 253-284

Author(s):

Changnam AHN

Keyword(s):

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The Taxation on Foreign Source Income of Korean Resident-On the Necessity of Tax Reform to keep Abreast with International Trends-

Journal of IFA Korea ◽

10.17324/ifakjl.31.2.201506.005 ◽

2015 ◽

Vol 31 (2) ◽

pp. 181-214

Author(s):

Yoon Oh ◽

임동원

Keyword(s):

International Trends

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Review of 2014 Court Decisions on International Taxation

Journal of IFA Korea ◽

10.17324/ifakjl.31.2.201506.003 ◽

2015 ◽

Vol 31 (2) ◽

pp. 101-148

Author(s):

김필용

Keyword(s):

International Taxation ◽

Court Decisions

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The Analysis of Residents’ Judging Criteria in China-Korea Tax Treaty

Journal of IFA Korea ◽

10.17324/ifakjl.31.2.201506.008 ◽

2015 ◽

Vol 31 (2) ◽

pp. 285-312

Author(s):

손해연

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A Study on Distinction between Debt and Equity for Tax Purposes– Focused on Hybrid Securities and International Comparison –

Journal of IFA Korea ◽

10.17324/ifakjl.31.2.201506.004 ◽

2015 ◽

Vol 31 (2) ◽

pp. 149-179

Author(s):

최규환

Keyword(s):

International Comparison ◽

Hybrid Securities

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Some thoughts on the revision of the Concept “Place of Effective Management” under the Korean Corporate Income Tax Law

Journal of IFA Korea ◽

10.17324/ifakjl.31.2.201506.002 ◽

2015 ◽

Vol 31 (2) ◽

pp. 47-100

Author(s):

Yang, Seung－Kyung ◽

Hun Park

Keyword(s):

Corporate Income Tax ◽

Tax Law ◽

Effective Management ◽

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Tax Lien Securitization and its Legal Challenge

Journal of IFA Korea ◽

10.17324/ifakjl.31.1.201502.006 ◽

2015 ◽

Vol 31 (1) ◽

pp. 199-225 ◽

Author(s):

OKMOOSEOK

Keyword(s):

Legal Challenge

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The Study of Voluntary Disclosure Scheme

Journal of IFA Korea ◽

10.17324/ifakjl.31.1.201502.001 ◽

2015 ◽

Vol 31 (1) ◽

pp. 1-24

Author(s):

Yu-Chan Kim

Keyword(s):

Voluntary Disclosure

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