세금용어

(A)

ability-to-pay principle 응능부담의 원칙

accelaerated cost recovery system(ACRS) 가속상각방법

accounting income 회계이익

accrued capital gains 미실현이득

accumulated earnings tax 유보(누적)소득세

accumulated taxable income 과세유보소득

acquired firm 매도회사

acquiring firm 매수회사

acquiring coporation 인수법인

acquisition tax 취득세

addition method 가산법

additional assessment 추가과세

additional depreciation 초과(추가)상각

additional personal relief 추가인적공제

add-on tax 부가세

adjusted gross income(AGI) 조정총소득

adjusted taxable income 조정과세소득

adjustment in setting accounts 결산조정

adjustment tariff rate system 조정관세제도

administrative costs 행정불복시 수행비용, 징세비용

administrative appeal 이의신청

administrative summons 행정소환명령

advalorem tax 종가세

advanced coporation tax (ACT) 선납법인세

advance pricing agreement(APA) 이전가격 사전 합의제도

affiliated group 관련(계)회사그룹

after-tax basis 세후기준

after-tax cost of debt 세후 이자비용

alimony 부양비

alleged indebtedness 가성채무

alloted capital 영업개시자금

allocation of overall profit 이익배분법

alternative depreciation system(ADS) 대체상각법

alternative minimum tax (AMT) 대체(선택)최저한세

alternative minimum taxable income(AMTI) 최저세 과세소득

amount of the proposed adjustment 소득조정금액

amount of the setoff 상계금액

annuity 년금

anti-avoidence rule 조세회피방지규정

applicable federal rate(AFR) 연방이자율

appeals 심사

appraisal right 주식매수청구권

appral right 불복쟁송권

arbitrage process 재정거래

arbitrary escalation of historical cost basis 역사적원가의 임의증액법

arm's length comparables 비교가능기업

arm's length dealing 정상거래기준

arm's length price(ALP) 독립기업가격, 정상거래가격

arm's length rate 정상이자율

arm's length rate of return 정상수익률

arm's length standard 정상거래가격기준

arm's length standard principle 정상거래가격기준

assessment for local improvements 지방개발부담금

assessment period 부과기간

asset-liability method 자산-부채법

assets depreciation range(ADR) 상각내용년수범위

assets reval!uation tax 자산재평가세

assignment income 양도소득

attribution principle 귀속주의

audit workpapers 감사보고서

automatic tax 자동차세

average-rate progression 평균세율누진성

avoid taxes 조세회피

(B)

backward integration 후방결합

bankruptcy 파산선고

bargaining theory 거래흥정이론

basic arm's length return method(BALR) 기본적 독립기업수익법

basic research payments 기본연구개발비

benefits due to tax deduction 세금절감이득

bereau of census 통계국

billing 청구

blocked income 봉쇄소득

bona fide indebtedness 진성채무

bond refunding 사채차환

bonding cost 확증비용

bracket 소득계급구분

bracket creep 과세계급상승

branch book/dollar method(BBP) 미국내 이자율법

branch remittance tax 지점 송금세

branch tax 지점세

bunching of income 소득의 결집

bunching effect 결집효화(묶음효과, 다발효과)

burden of tax 조세부담

business combinations 기업결합

business income 사업소득

business office tax 사업소게

business profits 사업소득

business resistration certificate 사업자등록증

business transferee 사업양수인

(C)

canceiling 취소

capital gain 자본이득, 양도차익

capital gains tax 양도소득세

capital loss carryback 자본손실 소급공제

capital transfer tax 자본이전세

carryback 소급

carry-back provisions 환급제도

carryforward 이월

carrying charge 이행비용

carrying cost 재고유지비용

carry-over basis(doner's basis) 승계취득가액기준

catching-up effect 환수효과

central tax commission 중앙심사위원회

certainty equivalent return 확실성등가수익

charitable contributions deductions 자선기부금공제

child and dependent care credit 자녀양육비세액공제

circulation tax 유통세

city planning tax 도시계획세

civil negligence penality 벌과금

claim court 손해배상법원

claim for refund 환수청구권

claims for refund 환급청구

class B payroll taxes 을종근로소득세

client-group 거래자집단

closely held corporations 폐쇄회사

collateral 담보능력

collateral bond 유가증권담보부사채

collusion 담합

commensurate with income 소득상응(대응조정)

commensurate with income standard 소득상응원칙

commercial paper(C/P) 신종기업어음

commission agent 위탁매매인

commission rate 판매수수료율

commitment fees 이행수수료

comparable adjustable transaction method(CATM) 비교가능 조정거래법

comparable profit interval(CPI) 비교가능이익구간

comparable uncontrolled price method(CUP) 비교가능 제3자법

comparison of profits 이익비교법

complete market 완성시장

compliance cost 납세능력(협력)비용

compound value interest factor 복리이자요소

comprechensive income tax(CIT) 포괄적 소득세

comprehensive tax base 포괄적 과세표준

comptroller of the currency 은행감독원

compulsory acquisition 공용징용

computer audit specialists(CAS) 전산전문 조사요원

computing adjustment 조정계산

concealment 위장

consolidated corporate income tax system 연결법인세제

consolidated taxable income 연결과세소득

consolidated tax return 연결세무신고

consolidation 신설합병

constant rate method 고정세율법

constructive dividends 의제배당

constructive realization 의제실현

consumer price index(CPI) 소비자물가지수

consuption tax 소비세

contribution in aid of construction 공사부담금

controlled foreign corporations 피지배 외국법인

controlled foreign personal holding companies 피지배 외국인 지주회사

controlling shareholder 지배주주

coodnated examination program 조합조사

coodinated program division 종합조사과

coordinated examination program(CEP) 종합조사프로그램

copy rights 저작권

corporate contractions 회사축소

corporate divisions 회사분할

corporate income tax 법인소득세

corporate source income 법인원천소득

corporate tax liability 법인과세소득세액

corporation franchise taxes 법인면허세

corporation income tax return 법인세신고서

correlative adjustment 대응조정

correspondence examination 우편조사

cost-funding method 비용부담계약

cost of collection 징세비용

cost of compliance 납세이행비용

costs of income ratio method 이익비례법

cost of retained earnings 유보이익의 자본비용

cost plus method(CP) 원가가산법

credit 세액공제

credit for foreign taxes paid foreign tax credit 외국납부세액공제

credit method 세액공제법

criminal investigation division(CID) 사찰과

crowding-out effect 구축효과

customs duty 관세

customs values 수입관세과표

cut-off rate 거부율

(D)

death duty 상속세

debt capacity 기채능력

decisions of claim basis 권리의무확정주의

deducting and capitaling costs 공제 및 자본비용

deduction 손금, 소득공제

deduction method 가액공제법

deductions that are not expenses 손금산입항목

deemed diviend 의제배당

de facto control 사실상 지배

deferred compensation 이연지급제도

deferredincome taxes 이연법인세

deferred method 이연법

deferred tax 이연법인세

deficit carried over 이월결손금

definitive agreement(D/A) 매매계약

degree of progression 소득세의 누진도

demand loan 요구불 대여금

dependency exemption 부양가족공제

deposit 예치금

determination of tax liabilities 세액결정

differential taxation 차별적 과세

direct tax 직접세

disallowed interest 비공제 이자비용

disallowed interest expense 손금부인 이자비용

discounted dividend payout 배당환원

discriminant function system(DIF) 전산식별기능법

distributed-lag formula 분배시차공식

distribution cost 판매비

district court 연방 지방법원

district office 일선세무서

district offices of direct taxes 직접세세무서

district offices of indirect taxes 간접세세무서

dividend gain 배당소득

dividend-exclusion method 수입배당금불산입법

dividend-paid-deduction method 지급배당공제법

dividend-received-credit method 수입배당금세액공제법

dividend-received deduction 수취배당소득공제

doctrine of double jeopardy 이중처벌 금지원칙

documents aganist acceptance 어음인수도조건

domestic coporation 내국법인

dual(double) taxation 이중과세

duration 대여기간

due dates for payment of tax 납부기한

due diligence 기업실사

(E)

early refund 조기환급

earmarked tax 목적세

earned income deduction 근로소득공제

earned income tax credit 근로소득세액공제

economic efficiency 경제적 능률성

economic recovery tax act 경제활성화세법

effective date 적용시기

effective corporation income tax rate 실효법인세율

effective rate 실효세율

effective tax rate 유효세율

emploment tax 고용세

employee stock ownership 종업원지주제도

entire principle 총괄주의

equally distributed equivalent level of income 균등분배대등소득

equity 평등성

estate tax 유산(상속)세

estimated tax payments 기납부 추정세액

excess interest expense 초과이자비용

excess limitation 초과소득제한

excess limitation carrforward 차기이월 초과제한소득

excess profit tax 부당이득세

exclusion from gross income 익금불산입

exclusive right to tax 배타적 과세권

exemption for handicapped person 장애자공제

exemption from tax 세액감면

excemptions 면세(면제)

exercise tax 특정영업세(유통세)

expanded income 종합소득

expenditure tax 지출세

expensing(free) depreciation 일시상각

explict costs 명시적 자본비용

extended resale price method 확장된 재판매가격법

extertainment expenses 접대비

external validity 외적타당성

extra allowance 추가공제

extraordiary taxes 특별세

(F)

fairness 공정성

farmland tax 농지세

federal deposit insurance corporation 연방예금보험회사

federal estate tax 연방상속세

federal exercise tax 연방소비세

federal gift tax 연방증여세

federal income tax 연방소득세

federal reserve board 미국연방준비은행 이사회

federal reserve system 연방준비제도

federal tax 연방세

federal tax law 연방세법

fiction theory 법인의제설

fictitious gains 가공이득

field audit(FA) 실지조사

first level tax commission 제1실 국세심사위원회

fiscal economy 경제성

fiscal inequity 재정불공평

fiscal year 회계연도

floatation cost 발행비용

foreign coporation 외국법인

foreign direct investment(FDI) 해외직접투자활동

foreign tax credit 외국(납부)세액공제

forest income 산림소득

formation tax(tax on the capital of companies) 법인자본에 대한 과세

forward integration 전방결합

franchise 사용권

franchise tax returns 면허세신고서

fraudulent act 사해행위

free cash flow 여유자금가설

free transferability of interests 지분의 자유로운 이전

fresh-start(stepped-up) basis 신취득가액기준

fringe benefits 변형급여

full integration 완전조정

functional method 기능비교법

future tax benefits due to loss carryforward 결손금차기이월 미래세금이득

(G)

gain 이득

general litigation 일반소송과

generation-skipping tax 세대생략이전세

gift tax 증여세

global income 전세계적 이익

global income tax 종합소득세

global taxation 종합과세

grace period 특혜기간

graduation system 누진제도

granting of subsidies 보조금지원

green tax reporting system 녹색신고제도

gross income(GI) 총소득

gross profit margin 매출이익율

gross receipts 총수입

gross-up 가산

guaranteed bond 보증사채

(H)

hedonic equation 쾌락함수

home equity indbtedness 가계자금융자

homemade diviends 주주의 배당조정

horizontal equity 수평적 평등

horse race tax 마권세

host country 수용국

hybrid financing 변형자본

(I), (J)

identification 식별

implict costs 암시적 자본비용

implict rental cost of capital 암묵적 자본임대비용

imptation method 법인세 주주귀속법

imputed earnings 귀속가득액

imputed income 귀속소득

imputed interest 귀속이자

imputed rent 귀속임대료

inclusion ratio method 과세산입비율방법

income 소득

income effect 소득효과

income from assets 자산소득

income from immovable property 부동산소득

income from source 원천소득

income from trades 사업소득

income level 소득수준

income statement 소득계산서

income subject to separate taxation 분리과세 배당소득

income tax 소득세

income tax act of 1913 1913년의 연방소득세법

income tax liability 법인세부채(총결정세액)

indexation allowance 물가연동공제액

indexation of historical cost basis 취득원가의 물가연동제

indirect tax 간접세

individual income tax 개인소득세

individual ruling 사전심사

in dubio contra fiscum 의심스러운 경우에는 비과세

in dubio pro fisco 의심스러운 경우에는 과세

information document request(IDR) 자료제출요구

inhabitants tax 주민세

inheritance tax 상속세

inrem tax 물세

inside director 사내이사

installed tax payment 세액분납

institutional investor study 기관투자자조사

insurance proceeds 보험차익

interative process 분리과정

intercompany transactions 내부거래

interest-free loan 무이자대여

interest free periods 이자적용면제기간

intergration economics 수평, 수직결합으로 인한 규모의 경제

interim estimated tax 중간예납제

interim-period tax computation 법인세의 중간보고계산

intermediaries 매개기관

internal revenue code(IRC) 미연방세법

internal revenue service(IRS) 미국국세청

internal tax 내국세

international enforcement program(IEP) 국제조세업무 프로그램

international examiner 국제조세분야 조사담당요원

international tax law 국제조세법

internatization 현지화

interperiod income tax allocation 법인세 기간배분

interpretative regulation 해석적 시행세칙

interview income 응답소득

inter vivos 생전취득

investment tax credits(ITC) 투자세액공제

investment trusts 투자신탁

invoice method 세액공제법

invoice price 청구가격

issuees 과세문제

itemized deductions 항목별 실액 공제액

jeapardy assessment 긴급부과

joint and several obligation for tax payment 연대납세의무

joint filers 공동신고

job credit 고용세액공제

(L)

legislative regulation 입법적 시행세칙

leveraged buyout(LBO) 주식매집

liability progression 세부담누진성

license tax 면허세

licensing agreement 특허계약

like-kind exchange 동종자산 교환거래

limited company 유한회사

limited tax liability 제한납세의무

limited tax rate 제한세율

linear interpolation 보간법

liquidation 청산

liquor tax 주세

litigation 소송

litigation costs 사법적 소송 수행비용

loan and advances 대부금과 전도금

local government accounting 지방정부회계

local tax 지방세

location economics 입지우위로 인한 규모의 경제

lock-in effect 동결효과

lodon inter-bank offering rate(LIBOR) 리보금리

long-term gain deduction for net long-term capital gains 장기자본소득공제

look-back interest 소득정산에 따른 이자

loss carryback 결손금소급공제

loss carry-back system 결손시 환급제도

loss carryforward 결손금이월공제

loss due to disaster 재해손실

loss limitation 손실공제한도

lump-sum payment 총액지급

lump-sum transfer 일괄이전지출

(M)

mainstream corporation tax(MCT) 본래의 법인세

maintenance of investory 재고관리

malfeasance 부정

managerialism 경영자 중심주의

marginal tax rate 한계세율

marital deduction 혼인공제

market penetration costs 시장침투비용

mark-up 가산율

marriage tax 결혼세

match pairs 쌍체비교

mathematical economic 수리경제학

mechanistic hypothesis 기계적 가설

medical expense deduction 의료비공제

merger 흡수합병

middleman 중간상

ministry of finance 국세청

miscellaneous exercise tax 기타 소비세

misrepresentation 허위진술

modified flat tax 수정비례세율

mixed estination 혼합추정기법

modified income apportonment method 수정소득분할법

modified taxable income 조정소득

monetary base 본원통화

monopolistic advantage theory 독점이론

months financed locally 현지금융월수

mortgage bond 부동산담보부사채

multi national enterprise(MNE) 다국적기업

municipal accounting 지방자치단체회계

mutual funds 상호신용금융업, 상호부금

(N)

national tax 국세

natural business year 자연스런 사업년도

negative income tax(NIT) 소극과세

net capital losses 순자본손실

net condemnation award 수용보상액

net long term capital gains(NLTCG) 순장기자본소득

net-of-tax method 순액법

net operation loss(NOL) 순영업손실

net operating loss carryforwards 이월결손금

net operating loss carrybacks 당기순손실의 소급이월

net profit margin 순이익율

net tax liability 순납부할세액

neutral taxation system 중립과세제

non-deductible 손금불산입비용

non-profit coporation 비영리법인

non-tariff barrier 비관세장벽

non-taxable revenues(income) 비과세소득

normal tax 기본세

normal value 정상가격

(O)

objects of taxation 과세물건

odd lots 단주

offer-in-compromise 양해각서

offsetting tax 상계과세

office audit(OA) 사무실조사

office of chief counsel 조세불복 쟁송담담부서, 본청

official-assessment system 과과세제도

offshore banking 역외금융

oligopolistic theory 과점이론

one payment 일시불

on-site examination program 현지출장조사

optimal tax 최적조세

ordinary income 경상소득

ordinary tax 보통세

original issue dicount 할인발행차금

original issue discount (OID)provision 원시할인발행규정

organizational expenditures 창업비

outside director 사외이사

outstanding 미발행

outstanding bond 기발행사채

outstanding shares issed 발행주식총수

overall country limitation method 일괄한도액방법

overpayment 과오납세액

overpricing 과대신고

over-draft(O/D) 역외금융

over-the counter market(OTC) 장외시장

ower's wealth 소유주의 부

(P), (Q)

paid-in capital 납입자본금

paper gain 지상이득

partial profit and loss statement 부분손익계산서

partnership 동업기업(조합)

partnership method 조합과세법

passive investment income 수동적 투자소득

patents 특허권

pay as you earn(PAYE) 즉시납부제도

payback period 회수기간

payment of tax 세금납부

payroll 급여액

penalty taxes 가산세

penalty tax on underdeclaration 과소신고 가산세

penalties on failure of tax withholding 원징수불이행 가산세

penalties on incorrect filing 신고불성실 가산세

pension-giving income 년금소득

percountry limitation method 국별한도액방법

perfect market 완전시장

permanent difference 영구적 차이

permanent establishment 고정사업장

personal credits 개인세액공제

personal exemptions 인적공제

personal holding company tax (개인)지주회사세

personal tax 인쇄

persons subject to witholding 납세의무자

plan benefits 년금보상

prepaid income taxes 선급법인세

primary adjustment 주(일차)조정

principle of real taxation 실질과세원칙

problem resolution officer(PRO) 세무서 호민관, 고충처리관

producer price index(PPI) 생산자물가지수

profit mark-up 이윤가산율

profit maximization 이익극대화

profit-sharing contributions 이익분배기금

profit split method 이윤분할(배)법

profit tax 이윤세

progressive accretion tax 누진적 자산증가세

progressive tax 누진세

progressive tax rate 누진세율

progressive tax structure 누진적 과세구조

promissory notes 약속어음

propencity to evade 조세회피성향

property subject to attachment 압류금지재산

property tax 재산세

property tax on real estate 부동산에 대한 재산세

proportional adjustment method 비례조정법

proxy rules 의결권위임장규칙

provincial taxes 도세

publicly held corporations 공개회사

publicly traded partnership(PTP) 공개거래합자회사

purchase tax 구입세

qualified plans 년금제도

quasi-monopolistic 준독점적

(R)

rasing funds 자금조달

rate of return on investment method(ROI) 자본이익율법

real entity theory 법인실재설

real estate tax 부동산보유세

real estate income 부동산소득

recapture of previously claimed tax credits 기세액공제 중 환원분

recapture 환입

recurrent taxation 중복과세

reduced form linear regression model 유도형선형회귀모형

reduced rate 경감세율

reduce(escape) taxes 조세회피

reduced form technique 유도형기법

refund of income taxes due to loss carryback 결손금전기이월 법인세 환수액

regional counsel 지방청 법률고문관

regressive tax 역진세

regulations 규제

regulatory costs 규제비용

related taxpayer 관련납세자

reliefs 소득공제액

relized capital gains 실현이득

reopending of tax audit 조사재개

resale price method 재판매가격법

research credit 연구개발공제

resident 거주자

residual income progression 잔액소득누진성

resistered tax 등록세

retainer fee 착수수수료

reval!uation reserve 재평가적립금

revenue agents 조사요원

revenue agent's report(RAR) 조사공무원의 조사보고서

revenue code 입법

revenue procedures 국세청 절차규정

revenue rulings 국세청통칙

revenue sharing program 입분흥제도

revision and renewal 수정 및 갱신

revocation 무효

(S)

safe harbor 면책규정, 면제규정, 안전조항

safe harbor ratio 부채/자본비율

safe haven rate 인정이자율

sales on deferred payment 연불판매

sales taxes 판매세

salvage value 잔존가액

saturation point 포화점

schedular income tax 분류소득세

schedular taxation 분리과세

schedule system 열거주의

scope of examination 조사범위

second level tax commission 제2심 국세심사위원회

secret service expense 기밀비

secured bond 담보부사채

self-assessment systme 자기 부과제도

self-employed individuals 기타 자영업자

self-employment tax 자가고용세

selfemployment tax 사용자고용인세

separate currency pools method 전세계 이자율법

separate limitation method 분리한도액방법

separate taxation 독립과세

sequential equilibrium 순차적 균형

set-offs 상계

shadow exchange rate 잠재환율

sham(fraudulent, colorable) transactions 가공거래

short tax periods 첫 사업년도

simplicity 단순성

simplified tax invoice 간이세금계산서

simultaneous equation technique 연립방정식법

single equation technique 단일방정식법

sinking fund system 감채기금제도

small business corporation 소규모사업법인

social welfare 사회후생

society security tax 사회보장세

sole proprietorship 개인소유기업

source principle 원천과세원칙

special exercise tax 특별소비세

specialized agents 특수전문조사요원

specific tax 종량세

specification of the model 모형의 설정

split-issue settlement 특정과세문제 합의

split rate system 차등(복수)세율제도

spouse deduction 배우자공제

stamp tax 인지세

standard deduction 표준공제

standard rate 기본세율

standard tax rate 표준세율

start-up expenitures 개업비

state income tax 주소득세

state franchise tax 주면허세

statute of limitation 법정부과기한

statutory exemption 법정감면소득

statutory income 법정소득

statutory notice of deficiency 부족징수세액 결정통지서

statue of limitation 소멸시효

stock bonus plan 주식상여

stock redemption 감자

subtraction method 공제법

succession duty 부동산상속세

surcharge 부가징수

superfund enviromental tax 환경특별기금세

supertax 초과소득세

supreme court 연방최고(대)법원

surtaxes 특별부가세

system of double taxation 이중과세시스템

(T)

take-over 이월

takeover bids 인수시도

target coporation 대상법인

targeted job credit 정책고용 세액공제

tariff escalation system 경사관세구조

tax 조세

taxable exchange 과세대상 교환거래

taxable gain 과세소득

taxable income 과세표준(과세소득)

tax agent 납세대리인

tax agreement 조세협정

tax and public imposition 조세공과

taxation 과세, 세무

tax audit 세무조사

tax auditors 세무감사원

tax authorities 조세당국

tax avoidance 절세, 조세회피

tax base 과세표준(과표)

tax compliance 조세납부성실성

tax control 세무통제

tax convention 조세협약

tax cost 조세비용

tax court 조세법원

tax credits 세액공제

tax credit for divident 배당세액공제

tax credit method 외국세액소득공제방법

tax division 조세과

tax effect accounting methods 법인세영향인식법

tax effects of operating losses 결손금에 따른 세액효과

tax effects of timing difference 일시적 차이의 세액효과

tax equity 조세공평

taxes estimated to be payable 당기분 자진신고법인세

taxes payable method 지금세액인식법

tax evasion 탈세

tax evasion index 탈세지수

tax-exempt interest income 비과세이자소득

tax exemption and reduction tax reliefs 조세감면

tax exemption method 외국소득면제방법

tax expenditure budget 조세지출예산제도

tax-free reorganization 비과세조직변경

tax haven 조세회피지

tax haven country 경과세국

taxible items 익금산입항목

tax impact 조세충결

tax imposed 부과세액

tax incentive system 투자유인세제

tax incidence(burden) 조세부담

tax invoice 세금계산서(세금영수증)

tax liability 과세소득세액

tax litigation 조세소송과

tax loss carry-forwards(TLCF) 결손금이월 조세효과

tax neutrality 조세의 중립성

taxes payable method 지급세액인식법

taxpayer 납세의무자

taxpayer compliance measurement program(TCMP) 무작위추출방법

taxpayer's filing status 납세의무자의 신고지위

tax planning 세무관리

tax planning strategies 세무관리전략, 절세방안

tax preference return 조세특례소득

tax preferential item 조세우대항목

tax rates 세율

tax rate schedule 세율표

tax reconciliation 세무조정

tax registration certificate 사업자등록증

tax-relief 조세감면

tax resistance scale 조세저항율

tax returns 납세신고(세무신고)

tax savings 조세체계

tax table 세액표

tax treaties 국제조세조약

tax treaty 조세조약

tax treaty division 조세조약과

tax unit 과세단위

tax withholding 원천징수세액

tax workpapers 세무보고서

technological development reserves 기술개발준비금

telephone tax 전화세

tender price 제시가격

testamentary 유증

thin capitalization 과소자본

the tax reform act of 1976 1976년 조세개혁법

the principle of the rotten apple 썩은 사과의 원리

timming difference 일시적 차이

total tax 결정세액

trademarks 상표권

tradenames 상표명

trade-off relationship 교환관계(상충관계)

trade regulation 무역관련법안

transfer-in 전입

transfer-out 전출

transferee coporation 자산을 이전받는 법인

transfer pricing methodology(TPM) 이전가격결정방법

transferor coporation 자산을 이전하는 법인

translation expousure 환산부담

transmittal memorandum 이첩문서

treasury regulstions 재무부시행세칙

treasury stock 금고주

triangular mergers 삼각합병

true taxable income 실질과세소득

trustee 수탁자

trust fund 신탁기금

(U)

unallowable items program(UIP) 특정항목별 조사대상 선정방법

underpayment 과소납부

underpricing(understatement) 과소신고

unearned income 불로소득

unemployment compensation tax 실업보상세

unfunded deferred compensation plan 비기금 이연보상계획

unguaranteed bond 무보증사채

uniform partnership act 통일조합법

unilateral relief method 이중과세방지

unitary method 소득배분방법

united states general accounting office 미국회계감사원

unsecured bond 무담보부사채

U.S. treasury bonds and notes 미 재무성증권

(V), (W), (Z)

value added tax(VAT) 부가가치세

vertical equity 수직적 평등

wage tax 근로소득

waivers of claims 청구권의 포기

white paper on transfer pricing 이전가격백서

wholesale market 도매시장

widfall profit tax 초과이득세

withholding agent 원천징수의무자

withholding at source 원천징수

work fee 업무수행수수료

worksheet for taxation 세무정산표

zero rates 영세율