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명목원금계약 관련 불확정부 비정기적지급에 대한 과세문제에 대한 검토 ―미국에서의 논의를 중심으로―

Author
김성균
Journal Title
조세법연구
Publication Year
2009
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Summary

This study examines the taxation of contingent nonperiodic payments in nominal principal contracts, focusing on the U.S. case. The U.S. recently revised its financial regulations to apply the level payment method to contingent nonperiodic payments to match income and expenses, separate lending elements, and tax interest income. However, discussions on alternative taxation methods are also underway due to the complexity of the method, and the U.S. case should be referenced in future domestic tax discussions.

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명목원금계약 관련 소득에 대한 과세

김성균 · 2009

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김성균 · 2009

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Observations on the Temporary Regulations on Swap Upfront Payments: Erika Nijenhuis examines the temporary regulations addressing swaps with upfront payments.

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