Open AccessA study on whether the undervaluation of the stocks acquired from a debt-for-equity swap falls within the category of gross income under Corporate Tax Act
Author(s) -
Seung-Du Park,
Yeong Seok Bae
Publication year - 2013
Publication title -
seong'gyun'gwan beobhag/seonggyungwan beopak
Language(s) - English
Resource type - Journals
eISSN - 2671-7646
pISSN - 1229-943X
DOI - 10.17008/skklr.2013.25.3.008
Subject(s) - equity (law) , swap (finance) , economics , business , monetary economics , finance , law , political science