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SCHOOL OF LAW[S](법학전문대학원)
Hanyang University Law School(법학전문대학원)
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Issue Date
Title
Author(s)
2013-02
신성장동력 확보를 위한 국제조세문제
오윤
2012-08
FTA시대의 과세상 거주자 개념
오윤
2015-06
거주자의 국외원천소득과세- 국제적 동향과 제도개선 -
오윤
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-Subject
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source approach
2
residence approach
2
거주지주의
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법학
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foreign source income taxation
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foreign tax credit
1
half year rule
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loss carry-forward
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new leading industry
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permanent address
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-Date issued
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2015
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2013
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2012
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