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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
DOI
10.17324/ifakjl.28.1.201202.005
Appears in Collections:
SCHOOL OF LAW[S](법학전문대학원) > Hanyang University Law School(법학전문대학원) > Articles
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