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Park, Hun
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ECONIS (ZBW)
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4차산업혁명을 고려한 세정 및 세제의 개선방안-인공지능 및 빅데이터를 중심으로- (Improvement of Tax Administration and Tax System Considering the 4th Industrial Revolution-Focused on Artificial Intelligence and Big...
Park, Hun
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2020
Persistent link: https://www.econbiz.de/10012825200
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2
한미조세조약상 개인인 이중거주자에 대한 거주자 판정기준 - “주거(permanent home)”를 중심으로 - (Tie-Breaker Rule of Dual Resident Individual in the Korea-US Tax Treaty-Focused on 'Permanent Home')...
Park, Hun
-
2015
Korean Abstract: 한미조세조약은 1979년 일찍이 제정된 후 별도 개정 없이 오늘날에 이르고 있 다. 이러한 한미조세조약은 체결 당시 OECD 모델조세조약을 반영하기는 했지만, 세부적인 사항에서는 오늘날의 OECD 모델조세조약, UN...
Persistent link: https://www.econbiz.de/10013010070
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디지털 경제하에서의 고정사업장 개념 변경과 해외이전소득에 대한 과세제도의 도입에 관한 소고 (Review of Changes in the Concept of Permanent Establishment and Adoption of Diverted Profits Tax under the Digital Economy)...
Park, Hun
-
2020
Korean abstract: 고정사업장은 국제거래시 국가의 과세권을 결정짓는데 주요한 역할을 하는 개념이다. 그런데 디지털 경제의 특징으로 대표되는 정보통신기술과 인터넷의 발전은 우리의 삶을 변화시킬 뿐만 아니라 국제조세...
Persistent link: https://www.econbiz.de/10014099392
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