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해외 신생 자회사에 대한 지급보증수수료 산정에 관한 연구
문교현;
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Article
Issue Date
2023
Citation
세무와회계저널, v.24, no.5, pp.65 - 93
Publisher
한국세무학회
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Moody’s model
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National Tax Service model
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payment guarantee commission
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post-assessment
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Start-up company
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국세청 모형
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