Issue Articles

Asian Tax Journal Vol. 21 No. 2 2020

• North Korea’s Foreign Investment Laws and Accounting System

  Kim Yibae , Kang youngki

  21(2) 9-34, 2020

  DOI:10.35850/KJTA.21.2.01

  Abstract Full Text for PDF

• A Study on Taxation of the Qualified Spin－Off in Korea

  Joohee Cho , Kiho Choi

  21(2) 35-59, 2020

  Abstract Full Text for PDF

• Influences of the Change in Related Tax Benefits on Changes in Household Charitable Contributions Behaviors

  BYUNG WOOK JUN

  21(2) 61-91, 2020

  Abstract Full Text for PDF

• Dividend Income Tax Incentives and the Cost of Equity Capital

  DahnBee Kim , Yoon, Sung Soo , Seoyoung Doo

  21(2) 93-125, 2020

  Abstract Full Text for PDF

• Voluntary Disclosure of Corporate Governance Report and Firm Value

  Yeo－Jin Kim , Ahn Sunghee

  21(2) 127-156, 2020

  Abstract Full Text for PDF

• The Effect of Managerial Overconfidence on the Relation between Financial Constraints and Tax Avoidance

  Jong-Il Park , Su－In Kim

  21(2) 157-204, 2020

  Abstract Full Text for PDF

• Recent Discussions and Response Trends in the International Taxation Related to Digital Economy

  Won Hur

  21(2) 205-228, 2020

  Abstract Full Text for PDF