본문 바로가기
KERD
논문KCI 등재

다국적기업의 이전가격에 대한 과세평가제도 연구

A Study on Taxation and Customs Valuation Regimes on Transfer Pricing of Multinational Enterprises

2

조회

0

다운로드

9

인용

0

참고문헌

키워드

주제분류법학

참고문헌 (66)

  1. 김 철, "다국적기업론" (1999), 법문사
  2. 장덕렬, "다국적기업과 조세전략" (1993)
  3. 김기인, "관세평가정해" (1995), 관세자료연구원
  4. 김인근, "국제조세의 이론과 실무" (2004), 광교NTS
  5. 손윤환, "국제조세조정에 관한 법률 해설과 실무" (1999), 조세통람사
  6. 이경근, "국제조세조정에관한법률의 이론과 실무" (1998), 세경사
  7. 최용선, "이전가격세제와 다국적기업의 방어전략 한국조세연구소" (1996), 한국조세연구소
  8. 안종석, "국제조세 회피의 행태 및 경제적 효과 분석" (2003), 한국조세연구원
  9. 안종석, "ATP(Aggressive Tax Planning) 사례와 대응방안" (2006), 한국조세연구원
  10. "이전가격세제의 이해와 과세사례" (2004), 국세청
  11. "한국조세연구원 G7의 세제" (1994)
  12. 한국공인회계사회, "주요국의 이전가격세제" (1997)
  13. "관세평가와 이전가격 관련 WCO 논의동향" (2005), 관세평가분류원
  14. 나성길, "국제물품거래에서 활용되는 특수관계자간 국제거래에 관한 세무관리상의 제문제 및 개선방안 모색", 3 (2003), 한국관세포럼
  15. 유복근, "한미 이중과세방지협정 : 개정추진현황과 주요쟁점" (2005)
  16. 김주택, "이전가격과세제도에 관한 硏究", 9(1) (1999)
  17. 최현돌, "우리나라 이전가격세제의 현황과 개선방안", 6집(2) (1999)
  18. 윤윤석, "“국제적 조세회피와 규제에 관한 연구”", (19) (1990)
  19. 이동화, "다국적기업의 국제거래에 대한 관세의 과세방법 연구 - 국제조세조정에 관한 법률과의 비교와 그 조화", 3(2) (2002)
  20. 이정기, "국제이전가격결정과 조세대응에 관한 연구", (13) (1999)
  21. 고정삼, "우리나라 이전가격과세제도의 현실과 과제", 25(2) (1999)
  22. 안병길, "이전가격세제의 개선에 관한 연구 -국제조세조정에 관한 법률을 중심으로", 19(1) (1997)
  23. 허영도, "한국 국제조세제도의 개선방안에 관한 연구", 2(2) (1995)
  24. 노영훈, "이전가격과세제도의 국제적 추이분석과 정책적 시사점 -미국판례중심으로" (2003), 한국조세연구원
  25. Pricewaterhouse Coopers, "International Transfer Pricing 2003", 2004, 2003, ~
  26. Jovanovich, J. M, "Customs Valuation and Transfer Pricing: Is It Possible to Harmonize Customs and Tax Rules" (2002), Kluwer International
  27. King, "Transfer Pricing & Valuation in Corporate Taxation" (1994), Kluwer Academic Publishers
  28. Levey, M, "Taxation of Foreign Controlled Business, WL" (2000)
  29. Levey, Marc M, "Transfer Pricing :Rules, Compliance and Controversy" (2001), CCH Inc
  30. Sherman, "Customs Valuation -Commentary on the GATT Customs Valuation Code-" (1988)
  31. 矢內一好, "移轉價格稅制の理論" (2002), UUP
  32. "WTO, Agreement on Implementation of Article Ⅶ of the General Agreement on Tariffs and Trade" (1995)
  33. "Training Manual on Customs Valuation" (1980)
  34. "Department of Economic and Social Affairs International Co-operation in Tax Matters Guidelines for International Co-operation against the Evasion and Avoidance of Taxes" (1984)
  35. OECD, "Organization for Economic Co-operation and Development(OECD) Model Convention" (2003)
  36. "Model Double Taxation Convention on Income and on Capital" (1977)
  37. "Trends in International Taxation" (1985)
  38. "The 1995 Transfer Pricing Guidelines for Multinational Enterprises and Tax Administrations" (1995)
  39. "Customs Valuation Encyclopedia(1980-2003)," (2004), U.S. Customs & Border Protection
  40. "What Every Member of the Trade Community Should Know About Bona Fide Sales And Sales For Exportation" (2000)
  41. U, "IRS′ administration of tax-customs valuation rules in tax code section 1059A" (1994)
  42. "IRS use of Customs data" (1994)
  43. "Valuation of Imported Goods for Customs Purposes, VAT and Trade Statistics" (2002)
  44. Ernest, "Trade Watch", 2 (2003)
  45. Campbell, C, "The Proposed Canada Customs and Revenue Agency", 46(3) (1998)
  46. Collins, "″Transfer Pricing in the United Kingdom″ The Tax Treatment of Transfer Pricing"
  47. Dolan, "″Intercompany Transfer Pricing for the Layman″", 49 tax(tes 211) (1990)
  48. Guglielmo, Maisto, "Cross-Border Valuation For Income Tax, Customs Duties and VAT", 55(3) (2001)
  49. Jadrzyk, Hubert, "The Customs Value of Goods in Transactions Between Related Parties" (1997)
  50. Kemp, D. J, "Chartered Business Valuators and Corporate Financial Advisors", 11(2) (2005)
  51. Kruger, N, "Harmonization of Transfer Pricing and Customs Valuation", (8) (2005)
  52. Meyer, Dennis I, ".S. Tax and Customs Consequences of Dealing with a Related Foreign Supplier", 12(1) (2001)
  53. Neville, M, "Customs planning may avoid Conflict with IRS transfer pricing rules", pp.4~ (2000)
  54. Paling, Damon, "Transfer Pricing in Asia Pacific ; A Customs Perspective", 2, pp.2005 (2005), ~
  55. Pike, Damon V, "Transfer Pricing v. Customs-Different Paths to the Same Goal" (2002)
  56. Przysuki, M, "Canada Reaffirms Use of Third-Party Information for Transfer Pricing Audits", 34(2) (2004)
  57. Przysuki, M, "Customs Valuation and Transfer Pricing in Canada: Addressing the Commonalities and Differences", 33(122) (2004)
  58. Schwarz, "″Current Issues in Transfer Pricing″"
  59. Customs, "″The Developing Relationship Between U" (1994)
  60. Wickham, "or a Symptom of the Cause of the International Transfer Pricing Puzzle″" (1991)
  61. Wilks, J. M, "Customs Valuation and Transfer Pricing in Canada" (2002)
  62. Williams, "″IRS International Memo Outlining Disclosure Issues Relating to IRS-Customs Info Sharing Agreement″" (1994)
  63. Wrappe, Pike and Chung, "Joint APA Effort Signals New Level of IRS-Customs Coordination" (2002)
  64. Yoshihiro, Masui, "Transfer Pricing and Customs Duties", 50(7) (1996)
  65. 矢內一好, "移轉價格稅制と事業戰略" (1998), 中央大學經理硏究所
  66. 望月文夫, "移轉價格稅制における獨立企業原則の成立と論点", (21號) (2004)

관련 논문AI추천

이 간행물의 다른 논문 (3건)