International Tax Law (국제조세실무 영문판)(2013)

저     자  : 오 윤
출 간 일 : 2013. 3
구     분  : 개정판
정     가  : 50,000 원


The major topics of this book deal with income taxation from the dimension of international transaction. For the better understanding of international income taxation, the basics and fundamentals of income taxation in Korea was explained in Part 2 of this book. And then the basics of the taxation on income of an individual and a corporation either resident or non-resident as prescribed in the domestic tax laws of Korea like the Income Tax Act and the Corporate Tax Act are introduced in that Part. In Part 3 the extension or reduction of the basic taxation power as prescribed in the domestic tax laws of Korea is introduced, the provisions for which have lege speciales priority over the provisions introduced in Part 2. The International Tax Coordination Act and the Tax Benefit Limitation Act are to be included in those laws. The former is extending the taxation power for the purpose of preventing tax avoidance while the latter is reducing it for the purpose of inducing economic resources from overseas. In Part 4 the tax treaties, inter alia double tax conventions, of Korea are explained in terms of interpretation and application.