Ⅰ. Background and Purpose
□ Research background
○ Korea has continuously arranged commercial law regulation in order for the enterprises to smoothly utilize merger·division as a means to actively treat the temporal change in the process of the rapid progress of social·economic condition.
○ However, tax burden is a very important factor for an enterprise to determine merger·division, accordingly, tax support is indispensible to enable commercial law amendment to function as intended.
○ Therefore, it is necessary to systematically research the tax system of merger·division not merely stopping at regulation research on merger·division based on commercial law.
□ Research purpose
○ Korea has established an unprecedented economic development in the late 20th century, currently receiving interest of several developing countries. Particularly, the point that several developing countries are paying attention to is the method of legislation of the institutional means required along with social·economic condition change.
○In view of this, this research intended to concretely and systematically the history and current legislation model of Korean merger·division taxation system to make reference to enactment or amendment of legislation of developing countries. (The rest omitted)
Taxation system on regarding corporate mergers and divisions in Korea
[Sejong, South Korea] : Korea Legislation Research Institute
|Series Title; No||International Legal Collaboration Research / 16-18-8|
|Subject Country||South Korea(Asia and Pacific)|
|Subject||Economy < Financial Policy|
|Holding||Korea Legislation Research Institute|