KOREAN SOCIETY OF TAX LAW
Latest Publications

TOTAL DOCUMENTS

21

(FIVE YEARS 21)

H-INDEX

0

(FIVE YEARS 0)

Published By Korean Society Of Tax Law

2508-6707

Latest Documents Most Cited Documents Contributed Authors Related Sources Related Keywords

Study on the effect of digital tax and global minimum tax to the Korean foreign tax credit system - focusing on preventing international double taxation -

KOREAN SOCIETY OF TAX LAW ◽

10.37733/tkjt.2021.6.3.5 ◽

2021 ◽

Vol 6 (3) ◽

pp. 5-40

Author(s):

Dong Keon Lee

Keyword(s):

Global Minimum ◽

Credit System ◽

Double Taxation ◽

Foreign Tax Credit

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A Study on the improvement plan of the Tax System of Charitable Trust

KOREAN SOCIETY OF TAX LAW ◽

10.37733/tkjt.2021.6.3.41 ◽

2021 ◽

Vol 6 (3) ◽

pp. 41-84

Author(s):

Young-Mi Lee ◽

Byung-Il Kim

Keyword(s):

Improvement Plan ◽

Charitable Trust

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A Study of improvement measures for the calculation method of acquisition taxation standard -Focusing on non-residential real estate-

KOREAN SOCIETY OF TAX LAW ◽

10.37733/tkjt.2021.6.3.129 ◽

2021 ◽

Vol 6 (3) ◽

pp. 129-168

Author(s):

Han-Jun Park ◽

Jungwoo Suh

Keyword(s):

Real Estate ◽

Calculation Method ◽

Residential Real Estate ◽

Improvement Measures

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A Study on occurrence of the gain on wavier of debtsㆍbad debt expense deduction and shareholders’ gift tax in Debt-to-Equity Swap

KOREAN SOCIETY OF TAX LAW ◽

10.37733/tkjt.2021.6.3.85 ◽

2021 ◽

Vol 6 (3) ◽

pp. 85-127

Author(s):

Yeong-Seok Bae ◽

Han-Bin Bae

Keyword(s):

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Evaluation of Family Business Succession Tax System and Legislative Improvement Plan - Focusing on the comparison of family business succession tax in major countries such as Japan -

KOREAN SOCIETY OF TAX LAW ◽

10.37733/tkjt.2021.6.2.75 ◽

2021 ◽

Vol 6 (2) ◽

pp. 75-113

Author(s):

Jung Hwa Suh

Keyword(s):

Family Business ◽

Improvement Plan ◽

Legislative Improvement ◽

Business Succession ◽

Family Business Succession

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A Study on the Improvement of Local Tax System on Trust Property

KOREAN SOCIETY OF TAX LAW ◽

10.37733/tkjt.2021.6.2.35 ◽

2021 ◽

Vol 6 (2) ◽

pp. 35-73

Author(s):

Dong Heun Jun

Keyword(s):

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A Study on the Rational Adjustment of Transfer Pricing Taxation - Focusing on the meaning of rational adjustment and criteria for judgment -

KOREAN SOCIETY OF TAX LAW ◽

10.37733/tkjt.2021.6.2.115 ◽

2021 ◽

Vol 6 (2) ◽

pp. 115-157

Author(s):

Hyun Woo Nam

Keyword(s):

Transfer Pricing

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Requirement for Exemption from Customs Duties on Marine Products and Meaning of Joint Venture with Foreigners

KOREAN SOCIETY OF TAX LAW ◽

10.37733/tkjt.2021.6.2.5 ◽

2021 ◽

Vol 6 (2) ◽

pp. 5-34

Author(s):

Doo-Hyung Kim

Keyword(s):

Joint Venture ◽

Marine Products

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A Study on the Introduction of Cash Accounting Scheme in Tax Invoice for Small Businesses

KOREAN SOCIETY OF TAX LAW ◽

10.37733/tkjt.2021.6.1.67 ◽

2021 ◽

Vol 6 (1) ◽

pp. 67-87

Author(s):

Jae Hyuk Park

Keyword(s):

Small Businesses

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Review on the Supreme Court’s 2019 Tax Decisions on the General Law of National Taxes

KOREAN SOCIETY OF TAX LAW ◽

10.37733/tkjt.2021.6.1.5 ◽

2021 ◽

Vol 6 (1) ◽

pp. 5-44

Author(s):

Jeon-Oh Lee

Keyword(s):

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