Base erosion and profit shifting (Beps) : Tax planning strategies used by multinational enterprises that exploit gaps and mismatches in tax rules to avoid paying tax
조약쇼핑, 조약편승 treaty shopping
도관회사 conduit company
지배주식 controlling block
구조조정계획 scheme of arrangement
문지기통제 gatekeeper control
법인격 부인 piercing the corporate veil
자본구조의 재편 recapitalize
도산법 Bankrupcy Code
청산절차 liquidation proceedings
회생절차 reorganization proceedings
관재인 custodian
구제명령 relief order
경영전략 business policy
저가거래 undervalue transactions
편파거래 preferential transactions
집단적 탈퇴 collective exit
수탁자적 지위 trusteeship
주식소유자 equity holder 채권자 debt holder
부당거래 wrongful trading
현금흐름 측면에서 지급 불능 cash-flow insolvent
가치유용 value diversion
관계자거래 related party transaction
중대한 이해관계 material interest
계속기업으로의 가치 going-concern value
숨은 이익배당 concealed distribution
단기 매매 short swing
거래 금지 기간 blackout period
간이합병 shortform merger
의결권 있는 주식 voting stock
과세연도 taxable years
중복조사 repetitive audit
I.R.C. § 7605(b) imposes restrictions on two activities: (1) unnecessary examinations or investigations, and (2) more than one inspection of a taxpayer's books of account for a tax year
간주부채 deemed debt
과소자본세제 Thin-capital Rule
자본잠식 capital impairment
혼성불일치 hybrid mismatch
과세예고통지 show cause notice
가장적 도구 colourable device
가장 또는 조세회피 도구 sham or tax avoidant
부외부채 unrecorded liability