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역외파생상품거래의 과세문제에 관한 연구

A Study on the Taxation of Cross-Border Derivative Transactions

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주제분류법학

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A Study on the Taxation of Cros s-Border Derivative Transactions

Abstract

A Study on the Taxation of Cross-Border Derivative Transactions

참고문헌 (24)

  1. 김낙회, "파생상품거래에 대한 조세정책방향", 11(2) (2005), 한국세법학회
  2. 오윤, "복합파생상품거래에 대한 과세 -차익거래의 소득구분을 중심으로-", 11(2) (2005), 한국세법학회
  3. 이상신, "기본파생상품 과세에 관한 연구", 11(2) (2005), 한국세법학회
  4. 금융감독원, "2006년 국내 금융회사의 파생상품거래현황" (2007), 금융감독원
  5. 머니투데이, "장외파생상품 거래규모 370조 달러" (2006), 머니투데이
  6. 조선일보, "엔화 스왑예금 과세 국세청·은행들 공방" (2007), 조선일보
  7. Australian Companies and Securities Advisory Committee, "Law of Derivatives: An International Comparison" (1995), CASAC, Sydney
  8. BIS, "OTC Derivatives Market Activities in the First Half of 2006" (2006), BIS
  9. BIS, "The Changing Shape of Fixed Income Markets: A Collection of Studies by Central Bank Economists" (2001), BIS
  10. Financial Services Authority, "Glossary of Definition, FSA Handbook" (2005), FSA
  11. General Accounting Office, "Actions Needed to Protect the Financial System"
  12. Global Derivatives Study Group, "Group of Thirty", Practices and Principles
  13. IFA, "Final Resolution of Tax Aspects of Derivative Financial Instruments Approved by 49th IFA Congress in Cannes", 95 (1995)
  14. Linda Z. Swartz, "ABCs of Cross-border Derivatives, Tax Strategies for Corporate Acquisitions, Dispositions, Spin-Offs, Joint Ventures, Financings, Reorganizations & Restructurings 2006", 735, pp.431~ (2006)
  15. R. Romano, "A Thumbnail Sketch of Derivative Securities and Their Regulation", 55, pp.1~ (1996)
  16. Rasiah Gengatharen, "Derivatives Law and Regulations" (2001), Kluwer Law International
  17. Simon James, "The Law of Derivatives" (1999), LLP Reference Publishing, London
  18. Warren N. Davis, "ISDA Master Agreements: When Reciprocal is Reciprocal is Neither Wise nor Fair", 19(11), pp.7~ (2000)
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