Issue Articles

Asian Tax Journal Vol. 26 No. 4 2025

• A Commentary on the Taxation Issues of Capital Reserve Reduction Dividends

  Moon Sung Oh , Wan Yong Kim

  26(4) 9-25, 2025

  DOI:10.35850/KJTA.26.4.01

  Abstract Full Text for PDF

• Changes in the Mitigating Effect of Corporate Governance on Information Asymmetry During the Pandemic：Focusing on Foreign Investors and Big4 Auditors

  Yoojin Shin , Boram Choi

  26(4) 27-51, 2025

  DOI:10.35850/KJTA.26.4.02

  Abstract Full Text for PDF