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해외금융계좌신고제도 개선방안
- Title
- 해외금융계좌신고제도 개선방안
- Other Titles
- The Impact of the Foreign Account Tax Compliance Act (FATCA) and the Korea-U.S. Intergovernmental Agreement (Korea-U.S. IGA) on Insurance Companies
- Author
- 오윤
- Keywords
- 해외금융계좌; 조세사면; 출국세; residence-based taxation; exchange of tax information; tax amnesty; exit tax
- Issue Date
- 2012-04
- Publisher
- 한국국제조세협회
- Citation
- 조세학술논집, v.2
- URI
- https://www.kci.go.kr/kciportal/ci/sereArticleSearch/ciSereArtiView.kci?sereArticleSearchBean.artiId=ART001635275http://hdl.handle.net/20.500.11754/54033
- ISSN
- 1598-477X
- Appears in Collections:
- SCHOOL OF LAW[S](법학전문대학원) > Hanyang University Law School(법학전문대학원) > Articles
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