Issue Articles
Asian Tax Journal Vol. 13 No. 4 2012
Study on Difference in Operational Risks among Business Conglomerates(“Chaebol”), Non－Chaebol Family－Owned Business and Other Businesses
13(4) 9-31, 2012
A Study on Assessment Standards for Each Business Year Income －Focusing on Sequential Deduction when Calculating Assessment Standards－
13(4) 33-61, 2012
A Study on The Current and Non－current Classification of Deferred Tax Assets and Liabilities
13(4) 63-85, 2012
Introduction of Territorial System for Taxing Foreign Dividends －Focus on Introduction of Territorial System in UK and Japan－
13(4) 87-124, 2012
An Improvement Scheme on the Tax System about Comprehensive Exchange/ Transfer of Shares
13(4) 125-149, 2012
A Study on Introduction Plan of Fuel Based Automobile Related Taxation －Focused on Tax System of Acquisition and Ownership Stage－
13(4) 151-185, 2012
A Study on Review of Effectiveness and Development Plan of Children Additional Income Deduction
13(4) 187-211, 2012
Value Relevance of Cash Holding Ratio -Focused on Corporate Governance-
13(4) 213-245, 2012
Effects of Exterior Tax Adjustment and Practical Plans to Revise It
13(4) 247-277, 2012
The Effect of Characteristics of Human Resources in Corporate Governance on Reliabiliy of Accounting Information －Emphasis on FSS Enforcement Action－
13(4) 279-308, 2012
Proposals on Separating Tax Laws from Accounting Standards in the IFRS Era of Korea
13(4) 309-341, 2012
A Study on the Improvements of Tax Incentives Rules for the Software Industry
13(4) 343-381, 2012