Results 211 to 220 of about 990 (268)

Evaluating the adequacy of market value recognition under the Inheritance Tax and Gift Tax Act: The Case of KB Leading Apartment 50

Appraisal Studies, 2023
K. C. Seo
semanticscholar   +1 more source

Review of the Enforcement Decree of the Inheritance Tax and Gift Tax Act: Focusing on the article of Valuation of Unlisted Shares

The Justice, 2023
Sue-Jean Kim
semanticscholar   +1 more source

Comparative Analysis of Inheritance and Gift Tax Burden in Major OECD Countries

Journal of Industrial Economics and Business, 2021
Seuk-Do Kie
semanticscholar   +1 more source

A Legal Consideration for Better Accounting and Audit System of Social Welfare Corporations - Focusing on Amendment of the 「Inheritance Tax and Gift Tax Act」 -

Academy of Social Welfare and Law, 2022
Gyeong Eun Lee, Seungjung Choi, H. Park
semanticscholar   +1 more source

Behavioral responses to inheritance and gift taxation: Evidence from Germany

Journal of Public Economics, 2021
Ulrich Glogowsky
exaly  

A Study on the Taxation of Public Interest Corporations Belonging to a Business Conglomerate - with Focus on the Taxation of Voting Stocks Under the Inheritance Tax and Gift Tax Act -

Seoul Tax Law Review, 2022
Y. Oh
semanticscholar   +1 more source

NEW APPROACH AND MODEL PROPOSAL FOR INHERITANCE AND GIFT TAX

2021
Veraset ve intikal vergisi mükellefiyeti süreksiz vergi mükellefiyeti özelliği taşımaktadır. Veraset ve hibe yolu ile karşılıksız (İvazsız) intikaller veraset ve intikal vergisi konusunu oluşturmaktadır. Ölüm sonucunda veraset yolu ile gerçekleşen intikallerde servet değerlemesi büyük bir öneme sahip bulunmaktadır.
openaire   +1 more source

Review of Court Decisions Delivered in 2020 on Inheritance Tax and Gift Tax Act and Local Tax Act

Seoul Tax Law Review, 2021
Jin Bang
semanticscholar   +1 more source

Issues of the Property Valuation Method under the Inheritance Tax and Gift Tax Act - Focusing on the Principle of Fair Taxation -

Seoul Tax Law Review, 2021
Seungsoon Lim, Yongtaek Kim
semanticscholar   +1 more source

A Study on the Taxation System of Trusts with Successive Beneficiaries in Inheritance Tax and Gift Tax ACT－Focusing on Review of Comparative Law with Japanese－

Korean Journal of Taxation Research, 2021
Heon-sun Hwang
semanticscholar   +1 more source