Book Description
This article examines the judicial system in Korea, with an emphasis on the legal remedies available to taxpayers in respect of the tax system.
Author : J.Y. Bang
Publisher :
Page : pages
File Size : 34,67 MB
Release : 2018
Category :
ISBN :
This article examines the judicial system in Korea, with an emphasis on the legal remedies available to taxpayers in respect of the tax system.
Author : Hongyi Chen
Publisher : Cambridge University Press
Page : 407 pages
File Size : 38,40 MB
Release : 2018-09-20
Category : Law
ISBN : 110719508X
A comparative, systematic and critical analysis of constitutional courts and constitutional review in Asia.
Author : Laurent Mayali
Publisher : Robbins Collection
Page : 212 pages
File Size : 46,68 MB
Release : 2014-04
Category : Constitutional law
ISBN : 9781882239221
This volume is the first in a series of comparative studies that focuses on Korea's legal system and its political institutions under the sponsorship of the Korea Law Center at UC Berkeley Law School. Korea has experienced an astonishing pace of legal reforms within an interval of two generations. The collapse of the authoritarian regime started an irreversible process of democratization that has not yet completed its full course. The papers included in this volume cast new lights on the challenges and institutions that define the substance and the structure of current legal reforms. Although it is not the purpose of this volume to provide a comprehensive report on the current state of Korean law, the selective range of the themes is not a simple happenstance. It is representative of the current political debate which echoes the Korean society's determination to resolve the paradoxes of its legal tradition and overcome the trials of its democratic aspirations.
Author : Sungyun Lim
Publisher : University of California Press
Page : 188 pages
File Size : 41,72 MB
Release : 2018-12-18
Category : History
ISBN : 0520302524
At publication date, a free ebook version of this title will be available through Luminos, University of California Press’s Open Access publishing program. Visit www.luminosoa.org to learn more. Rules of the House offers a dynamic revisionist account of the Japanese colonial rule of Korea (1910–1945) by examining the roles of women in the civil courts. Challenging the dominant view that women were victimized by the Japanese family laws and its patriarchal biases, Sungyun Lim argues that Korean women had to struggle equally against Korean patriarchal interests. Moreover, women were not passive victims; instead, they proactively struggled to expand their rights by participating in the Japanese colonial legal system. In turn, the Japanese doctrine of promoting progressive legal rights would prove advantageous to them. Following female plaintiffs and their civil disputes from the precolonial Choson dynasty through colonial times and into postcolonial reforms, this book presents a new and groundbreaking story about Korean women’s legal struggles, revealing their surprising collaborative relationship with the colonial state.
Author : Kuk Cho
Publisher : Edward Elgar Publishing
Page : 257 pages
File Size : 26,2 MB
Release : 2010-01-01
Category : Law
ISBN : 1849805172
Kuk Cho and his colleagues are to be heartily commended for masterfully advancing understanding of Korea s legal system through Litigation in Korea. In this impressive volume, Professor Cho and ten talented scholars from leading Korean universities explore the full spectrum of major forms of litigation in Korea, including civil, criminal, constitutional, administrative, and patent litigation. Foreign readers will be pleased to know that while the papers are well grounded doctrinally, several also deftly explore issues of law and society. Anyone interested in litigation in Korea will be very grateful for this fine volume. William Alford, Harvard Law School, US This is a path-breaking volume. Covering a wide range of topics in both public and private law litigation in Korea, the authors utilize both black letter and more theoretical approaches to provide a comprehensive overview of the law. The book will be required reading for anyone wanting to understand the Korean legal system today. Tom Ginsburg, Chicago Law School, US This informative book provides an overview of the law and judicial institutions pertaining to litigation in Korea, as well as a selection of important court decisions. Throughout Korea s democratization process, litigation has played a crucial role as an instrument to solve most of the challenging civic and social conflicts which in turn have ramifications in the nation s political, constitutional, societal and cultural domains. The expert contributors explore civil procedure, criminal procedure, constitutional adjudication, administrative litigation, and patent litigation in the Republic of Korea. As the first publication in the English language to provide a comprehensive picture of litigation in Korea, this book will appeal to scholars and post-graduate students in Asian studies, as well as lawyers dealing with Korea-related cases.
Author : Chia-Jui Cheng
Publisher : Kluwer Law International B.V.
Page : 602 pages
File Size : 49,69 MB
Release : 2010-11-17
Category : Law
ISBN : 9041142517
The countries comprising East Asia have experienced impressive economic growth and made substantial moves to liberalize trade policies. In light of the region’s remarkable impact on global commerce, international trade professionals minimize the importance of local customs law at their peril. This timely work reflects the insights of an impressive array of experts and is designed to be a practical source of context and guidance. Readers will quickly discover it to be an indispensable tool to unravel many of the trade-related challenges and opportunities the region offers.
Author : Victor Thuronyi
Publisher : Kluwer Law International B.V.
Page : 300 pages
File Size : 16,85 MB
Release : 2016-04-20
Category : Law
ISBN : 904116720X
Although the details of tax law are literally endless—differing not only from jurisdiction to jurisdiction but also from day-to-day—structures and patterns exist across tax systems that can be understood with relative ease. This book, now in an updated new edition, focuses on these essential patterns. It provides an immensely useful introduction to the core common knowledge that any well-informed tax lawyer or policy maker should have about comparative tax law in our times. The busy reader will welcome the compact nature of this work, which is shorter than the first edition and can be read in a weekend if one skips footnotes. The authors elucidate the commonalities and differences across countries in areas including (much of the detail new to the second edition): • general anti-avoidance rules; • court decisions striking down tax laws as violating constitutional rules against retroactivity, unequal treatment of equals, confiscation, and undue vagueness; • statutory interpretation; • inflation adjustment rules and the allowance for corporate equity; • value added tax systems; • concepts such as “tax”, “capital gain”, “tax avoidance”, and “partnership”; • corporate-shareholder tax systems; • the relationship between tax and financial accounting; • taxation of investment income; • tax authorities’ ability to obtain and process information about taxpayers; and • systems of appeals from tax assessments. The information and analysis pull together valuable material which is scattered over a disparate literature, much of it not available in English. Especially considering the dynamic nature of tax law, whose rate of change exceeds that of any other field of law, the authors’ clear identification of the underlying patterns and fundamental structures that all tax systems have in common—as well as where the differences lie—guides the reader and offers resources for further research.
Author : Ms.Katherine Baer
Publisher : International Monetary Fund
Page : 37 pages
File Size : 28,75 MB
Release : 1997-03-01
Category : Business & Economics
ISBN : 1451980396
Building on previous FAD work in the tax administration field, this paper defines broad criteria for diagnosing the problems in a country’s tax administration and formulating an appropriate reform strategy. To be effective, this strategy should be based on the size of the tax gap and the country’s particular circumstances. This paper discusses some guiding principles which have provided the basis for successful reforms, including: reducing the tax system’s complexity, encouraging taxpayers’ voluntary compliance, differentiating the treatment of taxpayers by their revenue potential, and ensuring the reform’s effective management. Also discussed are specific bottlenecks that hinder the effectiveness of the tax administration’s operations.
Author : United States
Publisher :
Page : 32 pages
File Size : 17,83 MB
Release : 1976
Category : Double taxation
ISBN :
Author : Takatoshi Ito
Publisher : University of Chicago Press
Page : 362 pages
File Size : 50,77 MB
Release : 2007-12-01
Category : Business & Economics
ISBN : 0226387003
The rapid emergence of East Asia as an important geopolitical-economic entity has been one of the most visible and striking changes in the international economy in recent years. With that emergence has come an increased need for understanding the problems of interdependence. As a step toward meeting this need, the National Bureau of Economic Research joined with the Korea Development Institute to sponsor this volume, which focuses on the complexities of tax reform in a global economy. Experts from Taiwan, Korea, the Philippines, Japan, and Thailand, as well as the United States, Canada, and Israel examine the major tax programs of the 1980s and their domestic and international economic effects. The analyses reveal similarities between the United States and countries in East Asia in political constraints on policy making, and taken together they show how growing interdependence interacts with domestic economic and political concerns to affect issues as politically vital as tax reform. Economists, policymakers, and members of the business community will benefit from these studies.