SNU Big Data Knowledge Information Platform
Full Menu
AI
Your Browsing History
18 More
loading...
Report registration
Paper List
국조법상 원가분담 약정에 있어서과세관청의 경정권 행사요건에 관한 고찰
Author
윤지현
Journal Title
조세학술논집
Publication Year
2007
Topics
Summary
This paper analyzes the provisions related to cost contribution arrangement introduced in the revised Law for Co-ordination of International Tax Adjustment and argues that the requirements for exercising the tax authorities’ adjustment power are excessively favorable to the authorities. It particularly points out the problems with the adjustment method based on the difference between anticipated and realized benefits, and emphasizes the need for clarity and improvement of the relevant regulations.
Related Content
LikeSNU analyzes your query semantically to recommend related resources.
-
Principles of taxation in the United States : theory, policy, and practice
-
(2014) 국제조세의 이해와 실무 : 국제조세조정에 관한 법률내용을 중심으로
-
Fundamentals of international transfer pricing in law and economics
-
The missing keystone of income tax treaties
-
Customs valuation and transfer pricing : is it possible to harmonize customs and tax rules?
-
Other income under tax treaties : an analysis of Article 21 of the OECD Model Convention
-
Tax arbitrage through cross-border financial engineering
-
Customs valuation and transfer pricing : is it possible to harmonize customs and tax rules?
-
국제조세 이론과 실무
-
The tax law of charitable giving
-
Processes and production methods (PPMs) in WTO law : interfacing trade and social goals
-
Transfer pricing and the arm's length principle in international tax law
-
양도소득세 정석 편람
-
조세법
-
International taxation of permanent establishments : principles and policy
-
Establishments in European VAT
-
Tax treaty case law around the globe, 2011
-
國際租稅法論
-
정보거래법 제정에 관한 연구
-
Interpretation and application of tax treaties in North America
Previous
Next
Previous
Next