Open AccessA Study on the Range of Borrowed Money in the Calculation of Amount of Exclusion of Taxable Income on Income Dividend in the Corporation Tax Act — Focused on the Supreme Court Decision 2015Du49115 Decided on July 11, 2017 —
Author(s) -
Lee Sang Shin
Publication year - 2017
Publication title -
jose wa beob
Language(s) - English
Resource type - Journals
ISSN - 2005-1301
DOI - 10.15821/tal.2017.10.2.004
Subject(s) - taxable income , supreme court , dividend , economics , corporation , gross income , income tax , law , business , accounting , state income tax , public economics , political science , finance , tax reform