Issue Articles

Asian Tax Journal Vol. 21 No. 1 2020

• The Relation between Related Party Transactions and Tax Avoidance －Evidence from Disclosure Requirement by Fair Trade Commission－

  Ga-Young Choi , Woo-Jong Lee , Hee Chun Roh

  21(1) 9-30, 2020

  Abstract Full Text for PDF

• The Effect of Conversion to Holding Companyon Investment Efficiency

  Lee， Hyun-Ju , Shin Hoyoung , Lee， Kang-il

  21(1) 31-64, 2020

  Abstract Full Text for PDF

• Tax Design For Inclusive Growth

  KO YOUNG WOO

  21(1) 65-87, 2020

  Abstract Full Text for PDF

• Suggestions on Tax Support for Small Business Owners

  Sung Ho Jang , Sung Ook Park , Na Hyung Jong

  21(1) 89-107, 2020

  Abstract Full Text for PDF

• Measures to Improve Unlisted Stock Evaluation Using Estimated Earnings under the Inheritance and Gift Tax Law

  Kim Jongil , Ki, Eun－Sun , Park, jaehwan

  21(1) 109-140, 2020

  Abstract Full Text for PDF

• Taxation on Electronic Services of Multnational Corporation in Digital Economy －A Case Study on Airbnb－

  Myojeong Kim , Kiho Choi

  21(1) 141-163, 2020

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• A Study on the Introduction of Capital Gain Taxation in Corporate Succession

  Lim Dong-Won , Seonghoon Moon

  21(1) 165-184, 2020

  Abstract Full Text for PDF