• 주택과사람들
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• no.47 s.64
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• pp.139-190
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• 1995

• 산림경영
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• s.56
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• pp.14-24
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• 1990

• 산림경영
• /
• s.56
• /
• pp.24-25
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• 1990

• Cement
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• s.27
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• pp.32-35
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• 1968

• Cement
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• s.70
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• pp.19-28
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• 1978

• 주택과사람들
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• s.3
• /
• pp.15-23
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• 1990

• Food Industry
• /
• s.32
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• pp.19-21
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• 1976

• Journal of the Korea Society of Computer and Information
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• v.25 no.10
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• pp.185-191
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• 2020

This article proposes the unified an arm's length price of transfer pricing for thin capitalization since the scope of permanent establishment has been enlarged under Digital Economy and the implementation of Blackchain system to resolve the drawback of finding an arm's length price. The rule of current thin capitalization runs against the non-discrimination of taxation of the tax treaties and the national treatment which deals fairly with goods, sercice and capital money within the country under the treaty of commerce and navigator. In addition, the information of comparable uncontrolled debt are not available of current system to prove the debt which is not subject to the rule of thin capitalization. The united an arm's length price of transfer pricing for thin capitalization can apply to foreign investment as well as domestic corporations, thereby resolving the problem of the non-discrimination of taxation of the tax treaties and the treaty of commerce and navigation. The availability of transaction level data through Blockchain platform to decide whether the debt can be subject to thin capitalization can resolve the issue of comparable uncontrolled debt transaction which can't be found in current business transactions. This article should shed light on the proposing of the unified an arm's length price of transfer pricing for thin capitalization and Blockchain system to prevent the income shifting. This propose provide implication for policymakers on current system of thin capitalization and arm's length principles.

• Current Research on Agriculture and Life Sciences
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• v.15
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• pp.123-131
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• 1997

The alternation of light transmissivity of covering films used in most greenhouses over years become of concern. Recently, durable films over 0.1mm in thickness which having 3~5 years life time were popularly used in many greenhouses. However, the films have been replaced yearly with new ones because of lowering light transmittance. The replacement caused negative environmental impact as well as cost increasement. This study was conducted to find fundamental data for developing of a cleaning machine for covering films of greenhouses.

• 프린팅코리아
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• s.63
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• pp.115-117
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• 2007

중소기업 가업 승계를 원활히 하기 위해 일정 요건을 갖춘 경우 상속.증여세를 감면하는 제도가 시급히 도입돼야 한다는 주장이 제기되고 있다. 이오 관련 정부에서도 중소기업의 가업승계를 원활히 할 수 있도록 세제를 개편할 움직임을 보이고 있다. 정부는 최근 이르면 내년부터 가업을 상속할 때 내는 상속세 공제한도를 '5억원 또는 상속 재산 대비 10% 이내' 로 확대하는 방안을 추진한다고 밝혔다. 김태년 의원 주최로 최근 국회에서 열린 중소기업 가업승계 지원을 위한 토론회에서 중소기업연구원 신상철 연구위원은 "상속세는 중소기업 활동에 지장을 초래하는 것을 최소화하는 방향으로 개선돼야 한다"고 말하고 "이 세제가 가업승계 저해요인이 돼선 곤란하다" 고 덧붙였다. 다음은 이날 토론회에서 신상철 박사가 발표한 내용을 요약한 것이다.