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“특허박스세제”(Patent Box Regime)와 중국 기술양도소득혜택세제 간 비교와 시사점

김연[김연]

ArticleIssue Date2017Citation조세학술논집, v.33, no.3, pp.135 - 207Publisher한국국제조세협회

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(03063) 25-2, SUNGKYUNKWAN-RO, JONGNO-GU, SEOUL, KOREA samsunglib@skku.edu

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