Issue Articles

Asian Tax Journal Vol. 14 No. 1 2013

• The Effect of Ownership Wedge on Effective Tax Rates

  Hyun Ju Lee , Hyun－Uk Jung , Lee， Kang-il

  14(1) 9-30, 2013

  Abstract Full Text for PDF

• Bias and Efficiency of Equity Valuation Using Multiples

  Jong-Moon Oh

  14(1) 31-62, 2013

  Abstract Full Text for PDF

• A Study on the Global Taxation of Financial Income

  Yoon Oh , Dong-Won Lim

  14(1) 63-92, 2013

  Abstract Full Text for PDF

• A Study on the Issues and Improvements of Tax Avoidance Schemes through Residency of Offshore Investment Company and Individual

  Jin-Young Lee , Kyung Ho Kim , Youngkee Chung

  14(1) 93-127, 2013

  Abstract Full Text for PDF