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μœ λŸ½μ—°ν•©μ˜ ν”Œλž«νΌ 규제 동ν–₯ - β€œDigital Services Act”와 β€œNew Competition Tool” (The EU’s Regulatory Approach towards Digital Platform Economies - New Competition Tool and Digital Services Act)...
Lee, Sangyun - 2020
Korean Abstract: 2020λ…„ 6μ›” 2일, μœ λŸ½μ—°ν•© μ§‘ν–‰μœ„μ›νšŒ(European Commission)λŠ” 디지털 μ„œλΉ„μŠ€λ²•(Digital Services Act, β€œDSA”) νŒ¨ν‚€μ§€μ™€ μƒˆλ‘œμš΄ κ²½μŸλ²• 툴(New Competition Tool, β€œNCT”)의 λ„μž…μ„ λͺ©ν‘œλ‘œ ꡬ체적인 λ‘œλ“œλ§΅μ„ 담은...
Persistent link: https://www.econbiz.de/10012823642
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ν•œλ―Έμ‘°μ„Έμ‘°μ•½μƒ 개인인 μ΄μ€‘κ±°μ£Όμžμ— λŒ€ν•œ 거주자 νŒμ •κΈ°μ€€ - β€œμ£Όκ±°(permanent home)”λ₯Ό μ€‘μ‹¬μœΌλ‘œ - (Tie-Breaker Rule of Dual Resident Individual in the Korea-US Tax Treaty-Focused on 'Permanent Home')...
Park, Hun - 2015
Korean Abstract: ν•œλ―Έμ‘°μ„Έμ‘°μ•½μ€ 1979λ…„ 일찍이 μ œμ •λœ ν›„ 별도 κ°œμ • 없이 μ˜€λŠ˜λ‚ μ— 이λ₯΄κ³  있 λ‹€. μ΄λŸ¬ν•œ ν•œλ―Έμ‘°μ„Έμ‘°μ•½μ€ 체결 λ‹Ήμ‹œ OECD λͺ¨λΈμ‘°μ„Έμ‘°μ•½μ„ λ°˜μ˜ν•˜κΈ°λŠ” ν–ˆμ§€λ§Œ, 세뢀적인 μ‚¬ν•­μ—μ„œλŠ” μ˜€λŠ˜λ‚ μ˜ OECD λͺ¨λΈμ‘°μ„Έμ‘°μ•½, UN...
Persistent link: https://www.econbiz.de/10013010070
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디지털 κ²½μ œν•˜μ—μ„œμ˜ 고정사업μž₯ κ°œλ… λ³€κ²½κ³Ό ν•΄μ™Έμ΄μ „μ†Œλ“μ— λŒ€ν•œ κ³Όμ„Έμ œλ„μ˜ λ„μž…μ— κ΄€ν•œ μ†Œκ³  (Review of Changes in the Concept of Permanent Establishment and Adoption of Diverted Profits Tax under the Digital Economy)...
Park, Hun - 2020
Korean abstract: 고정사업μž₯은 κ΅­μ œκ±°λž˜μ‹œ κ΅­κ°€μ˜ κ³Όμ„ΈκΆŒμ„ κ²°μ •μ§“λŠ”λ° μ£Όμš”ν•œ 역할을 ν•˜λŠ” κ°œλ…μ΄λ‹€. 그런데 디지털 경제의 νŠΉμ§•μœΌλ‘œ λŒ€ν‘œλ˜λŠ” μ •λ³΄ν†΅μ‹ κΈ°μˆ κ³Ό μΈν„°λ„·μ˜ λ°œμ „μ€ 우리의 삢을 λ³€ν™”μ‹œν‚¬ 뿐만 μ•„λ‹ˆλΌ κ΅­μ œμ‘°μ„Έ...
Persistent link: https://www.econbiz.de/10014099392
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μƒκ³„κΈ‰μ—¬ν•˜μ—μ„œμ˜ 졜적 μ†Œλ“μ‘°μ‚¬ (A Study on Optimal Auditing Under The Living Wage System)
Yoo, Hanwook - 2016
Korean Abstract: λ³Έ 논문은 전톡적인 νƒˆμ„Έμ΄λ‘  및 세무 쑰사이둠을 ν™œμš©ν•˜μ—¬ μš°λ¦¬λ‚˜λΌ ꡭ민기초 μƒν™œλ³΄μž₯μ œλ„μ˜ μ£Όμš” μ •μ±…μˆ˜λ‹¨μΈ μƒκ³„κΈ‰μ—¬ν•˜μ—μ„œμ˜ μ†Œλ“νƒˆλ£¨(λΆ€μ •μˆ˜κΈ‰)와 μ •μ±…λ‹Ήκ΅­ μž…μž₯μ—μ„œμ˜ 졜적 μ†Œλ“μ‘°μ‚¬μ „λž΅μ— λŒ€ν•œ 이둠...
Persistent link: https://www.econbiz.de/10012993208
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μœ λ£Œλ°©μ†‘μ„œλΉ„μŠ€μ˜ μ‹œμž₯ νšμ •κ³Ό μ œλ„ 뢄석 (Market Definition and System Analysis of Paid Broadcasting Services)
Lee, Suil - 2016
Korean Abstract: λ³Έ 논문은 μœ λ£Œλ°©μ†‘μ„œλΉ„μŠ€λ₯Ό λŒ€μƒμœΌλ‘œ κ²½μŸλ²•μ˜ μ‹œμž₯ νšμ • 원리λ₯Ό μ΄μš©ν•˜μ—¬ μƒν’ˆλ³„ κ΄€λ ¨μ‹œμž₯을 μ‹€μ¦μ μœΌλ‘œ νšμ •ν•˜κ³ , μ‹œμž₯ νšμ •κ³Όμ •μ—μ„œ ν™•μΈλœ μƒν’ˆ κ°„ κ²½μŸκ΄€κ³„λ₯Ό ν† λŒ€λ‘œ ν•˜μ—¬ ν˜„ν–‰ μ œλ„μ˜ 타당성을...
Persistent link: https://www.econbiz.de/10012993139
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μ „λ ₯μˆ˜κΈ‰κΈ°λ³Έκ³„νšμ˜ μ •ν•©μ„±κ³Ό μ‚¬νšŒμ  λΉ„μš© (Consistency in the Basic Plan on Electricity Demand and Supply and Social Costs)
Lee, Suil - 2016
Korean Abstract: μš°λ¦¬λ‚˜λΌμ—μ„œ μ—λ„ˆμ§€μ •μ±…μ€ λ‹€μ–‘ν•œ μ—λ„ˆμ§€ κ΄€λ ¨ κ³„νšλ“€μ„ 톡해 κ΅¬μ²΄ν™”λœλ‹€. 그런데 졜근 λΉ„μ „μœΌλ‘œμ„œμ˜ 성격이 κ°•ν•œ μƒμœ„κ³„νšμ—μ„œ μ„€μ •λ˜λŠ” 뢀문별 λͺ©ν‘œκ°€ μ§€μ†μ μœΌλ‘œ 상ν–₯ 쑰정됨에 따라 μƒμœ„κ³„νšκ³Όμ˜...
Persistent link: https://www.econbiz.de/10012994595
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κ·œμ œκ°€ 노동생산성에 λ―ΈμΉ˜λŠ” 영ν–₯ : ν•œκ΅­μ˜ μ‚°μ—…νŒ¨λ„ 자료λ₯Ό μ΄μš©ν•œ 싀증뢄석 (Effect of Regulation on Labor Productivity: Empirical Analysis Using a Panel of Korean Industries)...
Lee, Dongyeol; Lee, Jonghan; Choe, Jong-Il - 2015
Korean Abstract: λ³Έ μ—°κ΅¬λŠ” μš°λ¦¬λ‚˜λΌμ˜ 산업별 κ·œμ œμ§€μˆ˜λ₯Ό μΆ”κ³„ν•˜κ³  이λ₯Ό μ΄μš©ν•˜μ—¬ νŒ¨λ„κ³΅μ λΆ„ κ²€μ •κ³Ό νŒ¨λ„κ³΅μ λΆ„ 벑터 좔정을 톡해 κ·œμ œκ°€ 산업별 노동생산성에 λ―ΈμΉ˜λŠ” 영ν–₯을 λΆ„μ„ν•˜μ˜€λ‹€. νŒ¨λ„κ³΅μ λΆ„ κ²€μ •μ—μ„œ 산업별...
Persistent link: https://www.econbiz.de/10014136492
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인ꡬꡬ쑰 변화와 μž¬μ • (Impact of Ageing on the Public Finance)
Hur, Joonyoung - 2017
Korean Abstract: λ³Έ μ—°κ΅¬μ—μ„œλŠ” μ €μΆœμ‚° 및 κ³ λ Ήν™” μ€‘μ‹¬μ˜ 인ꡬꡬ쑰 λ³€ν™”κ°€ ν•œκ΅­κ²½μ œμ˜ μž¬μ •μ— λ―ΈμΉ˜λŠ” 영ν–₯을 λΆ„μ„ν•˜μ˜€λ‹€. μ„Έμž…μΈ‘λ©΄μ—μ„œλŠ” 인ꡬꡬ쑰의 λ³€ν™”λ‘œ μΈν•œ 생산가λŠ₯인ꡬ의 κ°μ†Œκ°€ μ‘°μ„Έμˆ˜μž…μ— λ―ΈμΉ  영ν–₯을 DSGE λͺ¨ν˜•μ„...
Persistent link: https://www.econbiz.de/10012945354
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μ§€λ°©κ΅λΆ€μ„Έμ˜ μž¬μ •ν˜•ν‰ν™”μ—λŒ€ν•œ 연ꡬ (A Study on the Fiscal Equity of Local Share Tax System in Korea)
Kim, Yongseong - 2016
Korean Abstract: 성곡적인 μž¬μ •λΆ„κΆŒμ€ 합리적인 세원배뢄과 ν•¨κ»˜ 효율적인 μž¬μ •μ§€μ›μ œλ„ 에 μ˜ν•΄ κ²°μ •λœλ‹€κ³  해도 과언이 μ•„λ‹ˆλ‹€. λ³Έ μ—°κ΅¬λŠ” μš°λ¦¬λ‚˜λΌμ˜ μ§€λ°©μž¬μ •μ§€μ› μ œλ„ 쀑 κ΅λΆ€κΈˆμ„ μ€‘μ‹¬μœΌλ‘œ κ·Έ ν˜„ν™©κ³Ό κ°œμ„ λ°©μ•ˆμ„...
Persistent link: https://www.econbiz.de/10012993603