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법인세법상 적격합병시 자산조정계정에 관한 연구

Author
임성종
Journal Title
경영과 정보연구
Publication Year
2016
Summary

This study analyzes the problems of the asset adjustment account in qualified mergers under Korean corporate tax law and proposes improvements. It particularly points out the difficulties in the post-merger management regulations of the asset adjustment account revised in 2010 and the issues related to the stock allocation ratio, suggesting a strengthening of the post-merger management period and a relaxation of the stock allocation ratio. It also emphasizes the need to apply the fair value succession method of corporate accounting to tax law to resolve the complexity of the asset adjustment account.

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법인세법상 적격합병시 자산조정계정에 관한 연구 A Study on Qualified Merger and Asset Adjustment Account on Corporate Income Tax Law

임성종 · 2016

경영과 정보연구

2009.12.31. 개정 법인세법 및 2010.6.8. 개정 법인세법 시행령의 합병 관련 규정에 관한 연구 ―입법상의 문제점과 개선방안을 중심으로―

김의석 · 2010

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개정된 합병세제의 해석,적용상의 문제점

황남석, 이준규 · 2010

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