pair_id string | label int64 | pair_type string | pair_subtype string | a_doc_id string | a_snippet_id int64 | a_text_type string | a_text string | b_doc_id string | b_snippet_id int64 | b_text_type string | b_text string | a_metadata unknown | b_metadata unknown |
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
pos-18700 | 1 | positive | translation_chunk_internal | 8653 | 1 | translation_chunk | and this is evident through the introduction of the world's first Bitcoin ATM in Vancouver, allowing for the exchange | 8653 | 2 | translation_chunk | of Bitcoin into real currency. Additionally, the country has promptly developed countermeasures in accordance with tax laws. | {} | {} |
pos-18701 | 1 | positive | sentence_translation | 8654 | null | sentence | μ΄νμμλ κ΅μ μ κ±°λλ₯Ό ν΅ν΄ νμ±λλ μ§νκ²½μ λ₯Ό μμ±ν νλ €λ μ λμ μΌ νμΈ ν΄μΈκΈμ΅κ±°λ μμ§μ λμ λνμ¬ κ°κ΄νμ¬ μ΄ν΄λ³΄κΈ°λ‘ νλ€. | 8654 | null | translation | Hereinafter, the overseas financial transaction collection system, which is part of a system to foster an underground economy formed through international transactions, will be outlined and examined. | {} | {} |
pos-18702 | 1 | positive | translation_chunk_internal | 8654 | 0 | translation_chunk | Hereinafter, the overseas financial transaction collection system, which is part of a system to foster | 8654 | 1 | translation_chunk | an underground economy formed through international transactions, will be outlined and examined. | {} | {} |
pos-18703 | 1 | positive | sentence_chunk_internal | 8655 | 0 | sentence_chunk | μ°¨λͺ
κ±°λλ₯Ό κΈμ§νλ λ΄μ©μ κΈμ΅μ€λͺ
λ² κ°μ λ°°κ²½μ λνμ¬ μ΄ν΄λ³΄κ³ κΈμ΅μ€λͺ
λ²μ΄ κ³ΌμΈ | 8655 | 1 | sentence_chunk | λͺ©μ μ ν΄μΈκΈμ΅κ±° λ μμ§μ λμ μ΄λ ν μν₯μ λ―ΈμΉλμ§μ λνμ¬λ κ²ν ν΄ λ³Έλ€. | {} | {} |
pos-18704 | 1 | positive | sentence_translation | 8655 | null | sentence | μ°¨λͺ
κ±°λλ₯Ό κΈμ§νλ λ΄μ©μ κΈμ΅μ€λͺ
λ² κ°μ λ°°κ²½μ λνμ¬ μ΄ν΄λ³΄κ³ κΈμ΅μ€λͺ
λ²μ΄ κ³ΌμΈ λͺ©μ μ ν΄μΈκΈμ΅κ±° λ μμ§μ λμ μ΄λ ν μν₯μ λ―ΈμΉλμ§μ λνμ¬λ κ²ν ν΄ λ³Έλ€. | 8655 | null | translation | We will look at the background of the revision of the Act on Real Name Financial Transactions and Confidentiality, which prohibits borrowed-name transactions, and examine how the Act on Real Name Financial Transactions and Confidentiality affects the overseas financial transaction collection system for taxation purpose... | {} | {} |
pos-18705 | 1 | positive | translation_chunk_internal | 8655 | 0 | translation_chunk | We will look at the background of the revision of the Act on Real Name Financial Transactions and Confidentiality, | 8655 | 1 | translation_chunk | which prohibits borrowed-name transactions, and examine how the Act on Real Name Financial Transactions | {} | {} |
pos-18706 | 1 | positive | translation_chunk_internal | 8655 | 0 | translation_chunk | We will look at the background of the revision of the Act on Real Name Financial Transactions and Confidentiality, | 8655 | 2 | translation_chunk | and Confidentiality affects the overseas financial transaction collection system for taxation purposes. | {} | {} |
pos-18707 | 1 | positive | translation_chunk_internal | 8655 | 1 | translation_chunk | which prohibits borrowed-name transactions, and examine how the Act on Real Name Financial Transactions | 8655 | 2 | translation_chunk | and Confidentiality affects the overseas financial transaction collection system for taxation purposes. | {} | {} |
pos-18708 | 1 | positive | sentence_chunk_internal | 8656 | 0 | sentence_chunk | μ΅κ·Ό λ
Ό μλκ³ μλ BEPS projectμ κ΄λ ¨νμ¬ BEPS project Acton Planμ λ
Όμκ° μμ λ λ°°κ²½μ | 8656 | 1 | sentence_chunk | λνμ¬ μ΄ν΄λ³΄κ³ BEPS projectκ° κ³ΌμΈ λͺ©μ μ ν΄μΈκΈμ΅κ±°λ μμ§μ λ μ μ΄λ ν μν₯μ λ―ΈμΉλμ§μ λνμ¬ μ΄ν΄λ³Έλ€. | {} | {} |
pos-18709 | 1 | positive | sentence_translation | 8656 | null | sentence | μ΅κ·Ό λ
Ό μλκ³ μλ BEPS projectμ κ΄λ ¨νμ¬ BEPS project Acton Planμ λ
Όμκ° μμ λ λ°°κ²½μ λνμ¬ μ΄ν΄λ³΄κ³ BEPS projectκ° κ³ΌμΈ λͺ©μ μ ν΄μΈκΈμ΅κ±°λ μμ§μ λ μ μ΄λ ν μν₯μ λ―ΈμΉλμ§μ λνμ¬ μ΄ν΄λ³Έλ€. | 8656 | null | translation | In relation to the recently discussed BEPS project, we will look at the background of the start of the BEPS project acton plan and how the BEPS project affects the overseas financial transaction collection system for taxation purposes. | {} | {} |
pos-18710 | 1 | positive | translation_chunk_internal | 8656 | 0 | translation_chunk | In relation to the recently discussed BEPS project, we will look at the background of the start of the BEPS project | 8656 | 1 | translation_chunk | acton plan and how the BEPS project affects the overseas financial transaction collection system for taxation purposes. | {} | {} |
pos-18711 | 1 | positive | sentence_chunk_internal | 8657 | 0 | sentence_chunk | μ΄μ κ΄λ ¨νμ¬ λΉνΈμ½μΈ κ±°λμλ€μ κ±°λ λ°©μμ P2P κ±°λ μ€μ¬μ λΆμ° κ΅¬μ‘°κ° | 8657 | 1 | sentence_chunk | νμλ‘ κ΅¬μ±λλλ°, μ΄ κ³Όμ μ΄ λ°λ‘ μμμ μμ ν βμ±κ΅΄βμ ν΄λΉλλ€. | {} | {} |
pos-18712 | 1 | positive | sentence_translation | 8657 | null | sentence | μ΄μ κ΄λ ¨νμ¬ λΉνΈμ½μΈ κ±°λμλ€μ κ±°λ λ°©μμ P2P κ±°λ μ€μ¬μ λΆμ° κ΅¬μ‘°κ° νμλ‘ κ΅¬μ±λλλ°, μ΄ κ³Όμ μ΄ λ°λ‘ μμμ μμ ν βμ±κ΅΄βμ ν΄λΉλλ€. | 8657 | null | translation | Regarding this matter, the trading method of Bitcoin exchanges is composed of a decentralized structure centered on P2P transactions, which corresponds to the process of "mining" described earlier. | {} | {} |
pos-18713 | 1 | positive | translation_chunk_internal | 8657 | 0 | translation_chunk | Regarding this matter, the trading method of Bitcoin exchanges is composed of a decentralized | 8657 | 1 | translation_chunk | structure centered on P2P transactions, which corresponds to the process of "mining" described earlier. | {} | {} |
pos-18714 | 1 | positive | sentence_translation | 8658 | null | sentence | 8μ λ€μκ° μ‘°μΈνμ 곡쑰νμ½μ μλͺ
ν¨μΌλ‘μ¨ G20 λͺ¨λ νμκ΅μ΄ κ°μ
νμλ€. | 8658 | null | translation | By signing the multilateral tax administration cooperation agreement in August, all member countries of the G20 have become signatories. | {} | {} |
pos-18715 | 1 | positive | sentence_translation | 8659 | null | sentence | μ΄ νμ½μ μμΌλ‘ μμ μ μΈκ³μ μΈ μ 보κ΅νμ μ μ€μΆμ μΈ μν μ νκ² λ κ²μΌλ‘ κΈ°λλλ€. | 8659 | null | translation | This agreement is anticipated to play a central role in the upcoming global information exchange. | {} | {} |
pos-18716 | 1 | positive | sentence_translation | 8660 | null | sentence | μλμ 보κ΅νμ μν κΈλ‘λ² κΈ°μ€ λ§λ ¨ OECDλ κ³ΌμΈ κ΄λ ¨ κΈμ΅κ³μ’μ 보μ μλμ κ΅νμ λν μλ‘μ΄ κΈλ‘λ² κΈ°μ€ μμ±λ³Έμ 곡ννμλ€. | 8660 | null | translation | The OECD has announced the completion of a new global standard for the automatic exchange of tax-related financial account information to establish a global standard for automatic information exchange. | {} | {} |
pos-18717 | 1 | positive | translation_chunk_internal | 8660 | 0 | translation_chunk | The OECD has announced the completion of a new global standard for the automatic exchange of tax-related | 8660 | 1 | translation_chunk | financial account information to establish a global standard for automatic information exchange. | {} | {} |
pos-18718 | 1 | positive | sentence_chunk_internal | 8661 | 0 | sentence_chunk | μ λ½κ³Ό μ μ¬νκ² μ§κΈμλ¨ μν μ΄ μ£Όλͺ©μ μΈ λΉνΈμ½μΈ λ± κ°μννμ λν΄μ μ§μ μ μΌλ‘ ν΅νλ‘ | 8661 | 1 | sentence_chunk | λΆλ₯νκ±°λ, κΈμ΅μμ°μΌλ‘ λΆλ₯νκ³ , μ΄μ λ§μΆ° μ κ·Ό λ°© μμ μ 리νμ¬μΌ ν κ²μΌλ‘ 보μΈλ€. | {} | {} |
pos-18719 | 1 | positive | sentence_translation | 8661 | null | sentence | μ λ½κ³Ό μ μ¬νκ² μ§κΈμλ¨ μν μ΄ μ£Όλͺ©μ μΈ λΉνΈμ½μΈ λ± κ°μννμ λν΄μ μ§μ μ μΌλ‘ ν΅νλ‘ λΆλ₯νκ±°λ, κΈμ΅μμ°μΌλ‘ λΆλ₯νκ³ , μ΄μ λ§μΆ° μ κ·Ό λ°© μμ μ 리νμ¬μΌ ν κ²μΌλ‘ 보μΈλ€. | 8661 | null | translation | Similar to Europe, virtual currencies such as Bitcoin, whose main purpose is to play a payment method, should be classified as currency directly or as financial assets, and the approach plan should be organized accordingly. | {} | {} |
pos-18720 | 1 | positive | translation_chunk_internal | 8661 | 0 | translation_chunk | Similar to Europe, virtual currencies such as Bitcoin, whose main purpose is to play a payment method, should be | 8661 | 1 | translation_chunk | classified as currency directly or as financial assets, and the approach plan should be organized accordingly. | {} | {} |
pos-18721 | 1 | positive | sentence_chunk_internal | 8662 | 0 | sentence_chunk | μ λ½μ°ν©, μκ΅ λ±μμλ κ°μννλ₯Ό ν΅ν λλ μ ν΅μ¦κΆμΌλ‘ λΆλ₯νκ³ | 8662 | 1 | sentence_chunk | κ°μννμ ν΅ν κ΅ν κ±°λμ κ΄ν μ
무λ₯Ό λΆκ°κ°μΉμΈ λ©΄μΈ κ±°λλ‘ κ΅¬μ± νλ€. | {} | {} |
pos-18722 | 1 | positive | sentence_translation | 8662 | null | sentence | μ λ½μ°ν©, μκ΅ λ±μμλ κ°μννλ₯Ό ν΅ν λλ μ ν΅μ¦κΆμΌλ‘ λΆλ₯νκ³ κ°μννμ ν΅ν κ΅ν κ±°λμ κ΄ν μ
무λ₯Ό λΆκ°κ°μΉμΈ λ©΄μΈ κ±°λλ‘ κ΅¬μ± νλ€. | 8662 | null | translation | In the European Union and the United Kingdom, virtual currency is classified as currency or distribution securities, and the business related to currency exchange transactions of virtual currency is composed of VAT-free transactions. | {} | {} |
pos-18723 | 1 | positive | translation_chunk_internal | 8662 | 0 | translation_chunk | In the European Union and the United Kingdom, virtual currency is classified as currency or distribution securities, | 8662 | 1 | translation_chunk | and the business related to currency exchange transactions of virtual currency is composed of VAT-free transactions. | {} | {} |
pos-18724 | 1 | positive | sentence_chunk_internal | 8663 | 0 | sentence_chunk | νΉν λΉνΈμ½μΈ λ± κ°μννμ μ ν΅μ μΈ ν΅ν κ°μ κ΅νκ±°λμ λν΄μ κ°κ΅λ³λ‘ μ κ·Όνλ | 8663 | 1 | sentence_chunk | λ°©μμ μ΄ν΄λ³΄λ©΄, λ€μ κ³Ό κ°μ κ³ΌμΈλ
Όλ¦¬μ λ°λΌμ μΈ κ°μ§ μ
μ₯μΌλ‘ λλ³λκ³ μλ€. | {} | {} |
pos-18725 | 1 | positive | sentence_translation | 8663 | null | sentence | νΉν λΉνΈμ½μΈ λ± κ°μννμ μ ν΅μ μΈ ν΅ν κ°μ κ΅νκ±°λμ λν΄μ κ°κ΅λ³λ‘ μ κ·Όνλ λ°©μμ μ΄ν΄λ³΄λ©΄, λ€μ κ³Ό κ°μ κ³ΌμΈλ
Όλ¦¬μ λ°λΌμ μΈ κ°μ§ μ
μ₯μΌλ‘ λλ³λκ³ μλ€. | 8663 | null | translation | In particular, looking at how each country approaches the exchange transaction between virtual currencies such as Bitcoin and traditional currencies, it is broadly divided into three positions according to the following taxation logic. | {} | {} |
pos-18726 | 1 | positive | translation_chunk_internal | 8663 | 0 | translation_chunk | In particular, looking at how each country approaches the exchange transaction between virtual currencies such as Bitcoin | 8663 | 1 | translation_chunk | and traditional currencies, it is broadly divided into three positions according to the following taxation logic. | {} | {} |
pos-18727 | 1 | positive | sentence_chunk_internal | 8664 | 0 | sentence_chunk | νΉν, κ΅λ΄κΈ°μ
μ΄ ν¬μν μ μ’
μλ³Έμ¦κΆμ λΉκ±°μ£Όμκ° ν¬μ νλ κ²½μ°μ, ν¬μμμ | 8664 | 1 | sentence_chunk | κ±°μ£Όμ§κ΅μμ κ³ΌμΈμλμ ν¬ν¨νμ§ μλ κ²½μ°μλ κ³ΌμΈκ²° κ³Όμ μμ΄μ λΉλμΉμ±μ΄ λ°μνλ€. | {} | {} |
pos-18728 | 1 | positive | sentence_translation | 8664 | null | sentence | νΉν, κ΅λ΄κΈ°μ
μ΄ ν¬μν μ μ’
μλ³Έμ¦κΆμ λΉκ±°μ£Όμκ° ν¬μ νλ κ²½μ°μ, ν¬μμμ κ±°μ£Όμ§κ΅μμ κ³ΌμΈμλμ ν¬ν¨νμ§ μλ κ²½μ°μλ κ³ΌμΈκ²° κ³Όμ μμ΄μ λΉλμΉμ±μ΄ λ°μνλ€. | 8664 | null | translation | In particular, when a non-resident invests in new capital securities invested by a domestic company, and when the investor's country of residence is not included in taxable income, asymmetry occurs in the taxation result. | {} | {} |
pos-18729 | 1 | positive | translation_chunk_internal | 8664 | 0 | translation_chunk | In particular, when a non-resident invests in new capital securities invested by a domestic company, and when | 8664 | 1 | translation_chunk | the investor's country of residence is not included in taxable income, asymmetry occurs in the taxation result. | {} | {} |
pos-18730 | 1 | positive | sentence_chunk_internal | 8665 | 0 | sentence_chunk | ννΈ, μλμΈλ² μνλ Ήμμλ μνμ
μ μμνμ§ μλ κΈ°μ
μ΄ λ°νν μ μ’
μλ³Έ μ¦κΆμΌλ‘λΆν° μ»λ μλμ λ°°λΉμλμΌλ‘ μ νκ³ μλ | 8665 | 1 | sentence_chunk | λ°, λ°νκΈ°μ
μ λν΄μλ μ§ κΈμ΄μλ₯Ό μκΈμΌλ‘ μΈμ νλ©΄μλ, ν¬μμμκ²λ λ°°λΉμλμΌλ‘ κ³ΌμΈνλ λΉλμΉμ μΈ λͺ¨μ΅μ 보μ΄κ³ μλ€. | {} | {} |
pos-18731 | 1 | positive | sentence_translation | 8665 | null | sentence | ννΈ, μλμΈλ² μνλ Ήμμλ μνμ
μ μμνμ§ μλ κΈ°μ
μ΄ λ°νν μ μ’
μλ³Έ μ¦κΆμΌλ‘λΆν° μ»λ μλμ λ°°λΉμλμΌλ‘ μ νκ³ μλ λ°, λ°νκΈ°μ
μ λν΄μλ μ§ κΈμ΄μλ₯Ό μκΈμΌλ‘ μΈμ νλ©΄μλ, ν¬μμμκ²λ λ°°λΉμλμΌλ‘ κ³ΌμΈνλ λΉλμΉμ μΈ λͺ¨μ΅μ 보μ΄κ³ μλ€. | 8665 | null | translation | On the other hand, the Enforcement Decree of the Income Tax Act sets income from new capital securities issued by companies that do not operate banking as dividend income, and while recognizing interest payments as deductible for issuers, it is asymmetric to tax investors as dividend income. | {} | {} |
pos-18732 | 1 | positive | translation_chunk_internal | 8665 | 0 | translation_chunk | On the other hand, the Enforcement Decree of the Income Tax Act sets income from new capital securities issued by companies that do not operate | 8665 | 1 | translation_chunk | banking as dividend income, and while recognizing interest payments as deductible for issuers, it is asymmetric to tax investors as dividend income. | {} | {} |
pos-18733 | 1 | positive | sentence_chunk_internal | 8666 | 0 | sentence_chunk | νΌμ± κΈμ΅μνμ λν κ³ΌμΈ λΉλμΉμΌλ‘ μΈν μΈμμ μ λ¬Έμ λ₯Ό ν΄κ²°νκΈ° μν΄ | 8666 | 1 | sentence_chunk | OECDμμλ 2014λ
9μ μΈμμ μκ³Ό μλμ΄μ ACTION 2λ₯Ό λ°ννμλ€. | {} | {} |
pos-18734 | 1 | positive | sentence_translation | 8666 | null | sentence | νΌμ± κΈμ΅μνμ λν κ³ΌμΈ λΉλμΉμΌλ‘ μΈν μΈμμ μ λ¬Έμ λ₯Ό ν΄κ²°νκΈ° μν΄ OECDμμλ 2014λ
9μ μΈμμ μκ³Ό μλμ΄μ ACTION 2λ₯Ό λ°ννμλ€. | 8666 | null | translation | In order to solve the problem of tax base erosion due to taxation asymmetry on hybrid financial products, the OECD announced tax base erosion and profit shifting action 2 in September 2014. | {} | {} |
pos-18735 | 1 | positive | translation_chunk_internal | 8666 | 0 | translation_chunk | In order to solve the problem of tax base erosion due to taxation asymmetry on hybrid financial | 8666 | 1 | translation_chunk | products, the OECD announced tax base erosion and profit shifting action 2 in September 2014. | {} | {} |
pos-18736 | 1 | positive | sentence_chunk_internal | 8667 | 0 | sentence_chunk | ν΄λΉ νλ‘μμλ μ¬μ°κΆ λλ μ±λ¬΄λΆλ΄μ΄ νμ°½λμ΄ μλ μ¦κΆμ΄κ±°λ λλ κΈ°ν λ³Έμ§μ μΌλ‘ μ΄μ μ μ¬ν | 8667 | 1 | sentence_chunk | μ¦κΆμ ν΄λΉλμ΄μΌ νλλ°, ν μΈ ννμ΄ λΆμ¬λλ μΉ΄λλ μ΄λ¬ν μ μ ν΄λΉλμ§ μλλ€κ³ 보μλ€. | {} | {} |
pos-18737 | 1 | positive | sentence_translation | 8667 | null | sentence | ν΄λΉ νλ‘μμλ μ¬μ°κΆ λλ μ±λ¬΄λΆλ΄μ΄ νμ°½λμ΄ μλ μ¦κΆμ΄κ±°λ λλ κΈ°ν λ³Έμ§μ μΌλ‘ μ΄μ μ μ¬ν μ¦κΆμ ν΄λΉλμ΄μΌ νλλ°, ν μΈ ννμ΄ λΆμ¬λλ μΉ΄λλ μ΄λ¬ν μ μ ν΄λΉλμ§ μλλ€κ³ 보μλ€. | 8667 | null | translation | In this case, it was determined that the cards that receive discounts do not fall under the category of securities that should be recognized as having property rights, debt burdens, or other securities that are inherently similar to them. | {} | {} |
pos-18738 | 1 | positive | translation_chunk_internal | 8667 | 0 | translation_chunk | In this case, it was determined that the cards that receive discounts do not fall under the category of securities that | 8667 | 1 | translation_chunk | should be recognized as having property rights, debt burdens, or other securities that are inherently similar to them. | {} | {} |
pos-18739 | 1 | positive | sentence_chunk_internal | 8668 | 0 | sentence_chunk | ν΄λΉ ν μΈ μΉ΄λλ μ‘λ©΄κ°μ‘μ΄ μκ³ , κ°λ§Ήμ μΌλ‘λΆν° νκΈμΌλ‘ νκΈλ°μ μ | 8668 | 1 | sentence_chunk | μλ κΆλ¦¬λ μλ μ¬νμ΄κΈ° λλ¬Έμ μ ν΅μ¦κΆμ ν΄λΉλ μ¬μ§λ μλ€κ³ 보μλ€. | {} | {} |
pos-18740 | 1 | positive | sentence_translation | 8668 | null | sentence | ν΄λΉ ν μΈ μΉ΄λλ μ‘λ©΄κ°μ‘μ΄ μκ³ , κ°λ§Ήμ μΌλ‘λΆν° νκΈμΌλ‘ νκΈλ°μ μ μλ κΆλ¦¬λ μλ μ¬νμ΄κΈ° λλ¬Έμ μ ν΅μ¦κΆμ ν΄λΉλ μ¬μ§λ μλ€κ³ 보μλ€. | 8668 | null | translation | Because the discount card has no face value and does not have the right to be refunded in cash from the merchant, it is deemed to have no possibility of being classified as a distribution security. | {} | {} |
pos-18741 | 1 | positive | translation_chunk_internal | 8668 | 0 | translation_chunk | Because the discount card has no face value and does not have the right to be refunded in cash from | 8668 | 1 | translation_chunk | the merchant, it is deemed to have no possibility of being classified as a distribution security. | {} | {} |
pos-18742 | 1 | positive | sentence_translation | 8669 | null | sentence | κ΅¬κΈ μ¬λ‘λ‘ λ³Έ λ€κ΅μ κΈ°μ
μ μ‘°μΈννΌμ λμλ°©μ | 8669 | null | translation | Tax Avoidance by Multinational Corporations: A Google Case Study and Response Measures | {} | {} |
pos-18743 | 1 | positive | sentence_translation | 8670 | null | sentence | κ΅κ° κ° μ‘°μΈμ 보κ΅νμ λ°μ λ°©ν₯κ³Ό νμ | 8670 | null | translation | The Direction of Development and Current Issues of International Tax Information Exchange Between Countries | {} | {} |
pos-18744 | 1 | positive | sentence_translation | 8671 | null | sentence | κ΅μ μΈμκ΄λ¦¬μ λ¬Έμ μ κ³Ό κ°μ λ°©μ | 8671 | null | translation | Problems and improvement measures in international tax management | {} | {} |
pos-18745 | 1 | positive | sentence_translation | 8672 | null | sentence | λ€κ΅μ κΈ°μ
μ μ‘°μΈννΌμ κ΄λ ¨ν μ΅κ·Όμ κ΅μ μ λ
Όμ λν₯ | 8672 | null | translation | Recent International Discussions on Tax Avoidance by Multinational Corporations | {} | {} |
pos-18746 | 1 | positive | sentence_chunk_internal | 8673 | 0 | sentence_chunk | λΉνΈμ½μΈμ μ¬νλ μλΉμ€μ 곡κΈλκ°λ‘ μΈμ νλ κ³³μ΄ λμ΄λκ³ μλ μ€μ μμ λΉνΈμ½μΈμ 보μ νκ³ | 8673 | 1 | sentence_chunk | μλ κ²μ΄ λ±κ°μ 물건μ΄λ μλΉμ€λ₯Ό λ°μ μ μλ μ€μ‘΄μ κΆλ¦¬λ₯Ό κ°μ§ κ²μ΄λΌκ³ 보λ 견ν΄λ μλ€. | {} | {} |
pos-18747 | 1 | positive | sentence_translation | 8673 | null | sentence | λΉνΈμ½μΈμ μ¬νλ μλΉμ€μ 곡κΈλκ°λ‘ μΈμ νλ κ³³μ΄ λμ΄λκ³ μλ μ€μ μμ λΉνΈμ½μΈμ 보μ νκ³ μλ κ²μ΄ λ±κ°μ 물건μ΄λ μλΉμ€λ₯Ό λ°μ μ μλ μ€μ‘΄μ κΆλ¦¬λ₯Ό κ°μ§ κ²μ΄λΌκ³ 보λ 견ν΄λ μλ€. | 8673 | null | translation | There is also a viewpoint that considers holding Bitcoin as having the right to receive tangible goods or services of equivalent value, as the recognition of Bitcoin as a means of payment for goods or services continues to increase. | {} | {} |
pos-18748 | 1 | positive | translation_chunk_internal | 8673 | 0 | translation_chunk | There is also a viewpoint that considers holding Bitcoin as having the right to receive tangible goods or services | 8673 | 1 | translation_chunk | of equivalent value, as the recognition of Bitcoin as a means of payment for goods or services continues to increase. | {} | {} |
pos-18749 | 1 | positive | sentence_chunk_internal | 8674 | 0 | sentence_chunk | μ΄ κ²¬ν΄λ βλ²μ΅μ λ릴 μ μλλ‘ λ²μ μνμ¬ κΆλ¦¬μ£Όμ²΄μ μ£Όμ΄μ§ νβμ΄λΌλ | 8674 | 1 | sentence_chunk | κΆλ¦¬μ κ°λ
λ³Έμ§κ³Ό κΆλ¦¬μ λ°λ©΄μ΄μ λμλλ κ²μ΄ μ무λΌλ μ μ λΆν©νμ§ μλλ€. | {} | {} |
pos-18750 | 1 | positive | sentence_translation | 8674 | null | sentence | μ΄ κ²¬ν΄λ βλ²μ΅μ λ릴 μ μλλ‘ λ²μ μνμ¬ κΆλ¦¬μ£Όμ²΄μ μ£Όμ΄μ§ νβμ΄λΌλ κΆλ¦¬μ κ°λ
λ³Έμ§κ³Ό κΆλ¦¬μ λ°λ©΄μ΄μ λμλλ κ²μ΄ μ무λΌλ μ μ λΆν©νμ§ μλλ€. | 8674 | null | translation | This view does not align with the essence of the concept of rights, which is the power granted to the subject of rights by law to enjoy legal interests and the fact that duty is the opposite and corresponds to rights. | {} | {} |
pos-18751 | 1 | positive | translation_chunk_internal | 8674 | 0 | translation_chunk | This view does not align with the essence of the concept of rights, which is the power granted to the subject | 8674 | 1 | translation_chunk | of rights by law to enjoy legal interests and the fact that duty is the opposite and corresponds to rights. | {} | {} |
pos-18752 | 1 | positive | sentence_translation | 8675 | null | sentence | μ΄λ¬ν μ μ μμμ μ΄ν΄λ³Έ λ° μλ μ λ½ μ¬λ²μ¬νμμμμ μ κ·Ό λ°©μκ³Ό μ μ¬ν μ κ·Ό λ°©μμ΄λΌ ν μ μλ€. | 8675 | null | translation | This point can be considered as a similar approach to the approach of the European Court of Justice discussed earlier. | {} | {} |
pos-18753 | 1 | positive | sentence_chunk_internal | 8676 | 0 | sentence_chunk | BEPS project λ
Όμ λ°°κ²½ κ΅μ κ±°λμ κ²½μ° μ€μ ν¬μκ° μ΄λ£¨μ΄μ§κ³ μμ
μ | 8676 | 1 | sentence_chunk | μμνλ μ₯μμ μΈλ¬΄μ μ΄μ΅μ μ κ³ νλ μ₯μκ° λΆμΌμΉνλ λ€μμ μ¬λ‘κ° λ°μνλ€. | {} | {} |
pos-18754 | 1 | positive | sentence_translation | 8676 | null | sentence | BEPS project λ
Όμ λ°°κ²½ κ΅μ κ±°λμ κ²½μ° μ€μ ν¬μκ° μ΄λ£¨μ΄μ§κ³ μμ
μ μμνλ μ₯μμ μΈλ¬΄μ μ΄μ΅μ μ κ³ νλ μ₯μκ° λΆμΌμΉνλ λ€μμ μ¬λ‘κ° λ°μνλ€. | 8676 | null | translation | Background of BEPS project discussions: In many cases of international transactions, there is a discrepancy between the location where the actual investment takes place, the business is conducted, and the tax profits are reported. | {} | {} |
pos-18755 | 1 | positive | translation_chunk_internal | 8676 | 0 | translation_chunk | Background of BEPS project discussions: In many cases of international transactions, there is a discrepancy between | 8676 | 1 | translation_chunk | the location where the actual investment takes place, the business is conducted, and the tax profits are reported. | {} | {} |
pos-18756 | 1 | positive | sentence_translation | 8677 | null | sentence | BEPSλ βμΈμμ μκ³Ό μμ΅μ΄μ βμ λ» νλ μ©μ΄μΈλ°, μ¬κΈ°μ λ§νλ μΈμμ μμ΄λ μ‘°μΈλΆλ΄μ κ°μμν€κΈ° μνμ¬ μΈμμ μΆμνλ κ²μ λ§νλ€. | 8677 | null | translation | BEPS is a term that stands for "Base Erosion and Profit Shifting," and in this context, base erosion refers to the reduction of tax bases to decrease the tax burden. | {} | {} |
pos-18757 | 1 | positive | translation_chunk_internal | 8677 | 0 | translation_chunk | BEPS is a term that stands for "Base Erosion and Profit Shifting," and in this | 8677 | 1 | translation_chunk | context, base erosion refers to the reduction of tax bases to decrease the tax burden. | {} | {} |
pos-18758 | 1 | positive | sentence_translation | 8678 | null | sentence | λ€κ΅μ κΈ°μ
λ€μ μ΄λ₯Ό μ΄μ©νμ¬ νΉμ κ΅κ°μμ μΈμμ μ μμν€κ³ μ μΈμ¨ κ΅κ°λ‘ μμ΅μ μ΄μ νλ λ°©λ²μΌλ‘ μΈλΆλ΄μ μ κ°νλ €κ³ νλ κ²½ν₯μ΄ μλ€. | 8678 | null | translation | Multinational corporations tend to utilize this method to minimize the tax burden by depleting tax revenues in specific countries and transferring profits to countries with lower tax rates. | {} | {} |
pos-18759 | 1 | positive | translation_chunk_internal | 8678 | 0 | translation_chunk | Multinational corporations tend to utilize this method to minimize the tax burden by depleting | 8678 | 1 | translation_chunk | tax revenues in specific countries and transferring profits to countries with lower tax rates. | {} | {} |
pos-18760 | 1 | positive | sentence_translation | 8679 | null | sentence | μ΄λ₯Ό ν΅ν΄ μΈμν보, μ‘°μΈμ£ΌκΆ λ° μ‘°μΈ κ³΅νμ±μ μ
νμν¬ μ μλ λ¬Έμ μ μ΄ μλ€. | 8679 | null | translation | Through this, some issues can compromise tax revenue, undermine tax sovereignty, and worsen tax fairness. | {} | {} |
pos-18761 | 1 | positive | sentence_chunk_internal | 8680 | 0 | sentence_chunk | μ΄λ₯Έλ° λΆκ°κ°μΉμΈλ μ¬νμ μ©μμ μ΅μ’
μλΉμ λν΄μ κ³ΌμΈκ° μ΄λ£¨μ΄μ§λ κ²μΈλ°, μ§κΈμλ¨μΌλ‘ νμ©λλ κΈμ | 8680 | 1 | sentence_chunk | λ±μ μλΉλ μ μλ κ²μ΄ μλκΈ° λλ¬Έμ λΆκ°κ°μΉμΈ κ³ΌμΈκ° μ΄λ£¨μ΄μ§λ κ²μ΄ μ μ΄μ λΆκ°λ₯ν μν©μ΄ λλ€. | {} | {} |
pos-18762 | 1 | positive | sentence_translation | 8680 | null | sentence | μ΄λ₯Έλ° λΆκ°κ°μΉμΈλ μ¬νμ μ©μμ μ΅μ’
μλΉμ λν΄μ κ³ΌμΈκ° μ΄λ£¨μ΄μ§λ κ²μΈλ°, μ§κΈμλ¨μΌλ‘ νμ©λλ κΈμ λ±μ μλΉλ μ μλ κ²μ΄ μλκΈ° λλ¬Έμ λΆκ°κ°μΉμΈ κ³ΌμΈκ° μ΄λ£¨μ΄μ§λ κ²μ΄ μ μ΄μ λΆκ°λ₯ν μν©μ΄ λλ€. | 8680 | null | translation | The value-added tax, commonly known as VAT, is imposed on the ultimate consumption of goods and services. However, as money and other forms of payment cannot be consumed, it becomes impossible to levy VAT in the first place. | {} | {} |
pos-18763 | 1 | positive | translation_chunk_internal | 8680 | 0 | translation_chunk | The value-added tax, commonly known as VAT, is imposed on the ultimate consumption of goods and services. However, | 8680 | 1 | translation_chunk | as money and other forms of payment cannot be consumed, it becomes impossible to levy VAT in the first place. | {} | {} |
pos-18764 | 1 | positive | sentence_chunk_internal | 8681 | 0 | sentence_chunk | μ΄μ λν λ
Όλ¦¬ ꡬμ±μ μ΄μ μ λΉνΈμ½μΈ λ± κ°μννκ° βν΅νβμ κ°μ κΈ°λ₯κ³Ό μν μ | 8681 | 1 | sentence_chunk | νλ€λ©΄, κ°μνν κ·Έ μ체λ₯Ό μ΄μ νλ κ²μ λΆκ°κ°μΉμΈ κ³ΌμΈ κ±°λλΌ ν μ μλ€λ κ²μ΄λ€. | {} | {} |
pos-18765 | 1 | positive | sentence_translation | 8681 | null | sentence | μ΄μ λν λ
Όλ¦¬ ꡬμ±μ μ΄μ μ λΉνΈμ½μΈ λ± κ°μννκ° βν΅νβμ κ°μ κΈ°λ₯κ³Ό μν μ νλ€λ©΄, κ°μνν κ·Έ μ체λ₯Ό μ΄μ νλ κ²μ λΆκ°κ°μΉμΈ κ³ΌμΈ κ±°λλΌ ν μ μλ€λ κ²μ΄λ€. | 8681 | null | translation | The main point of the logical structure is that if virtual currencies like Bitcoin serve the same function and role as "currency," the transfer of virtual currencies itself cannot be considered a value-added tax transaction. | {} | {} |
pos-18766 | 1 | positive | translation_chunk_internal | 8681 | 0 | translation_chunk | The main point of the logical structure is that if virtual currencies like Bitcoin serve the same function and | 8681 | 1 | translation_chunk | role as "currency," the transfer of virtual currencies itself cannot be considered a value-added tax transaction. | {} | {} |
pos-18767 | 1 | positive | sentence_chunk_internal | 8682 | 0 | sentence_chunk | νΉν ν΄λΉ λ³΄κ³ μ Paragraph 17μμλ λΉνΈμ½μΈ λ± κ°μννλ₯Ό 보μ νκ³ | 8682 | 1 | sentence_chunk | μλ κ²μ κ²°κ΅ μ§κΈμλ¨μΌλ‘ λ€μ μ¬μ©νκ³ μ νλ μ μ μλ€λ κ²μ μ£Όλͺ©νμλ€. | {} | {} |
pos-18768 | 1 | positive | sentence_translation | 8682 | null | sentence | νΉν ν΄λΉ λ³΄κ³ μ Paragraph 17μμλ λΉνΈμ½μΈ λ± κ°μννλ₯Ό 보μ νκ³ μλ κ²μ κ²°κ΅ μ§κΈμλ¨μΌλ‘ λ€μ μ¬μ©νκ³ μ νλ μ μ μλ€λ κ²μ μ£Όλͺ©νμλ€. | 8682 | null | translation | In particular, attention was drawn to the fact that Paragraph 17 of the report highlights the intention of holding virtual currencies such as Bitcoin to be used again as a means of payment. | {} | {} |
pos-18769 | 1 | positive | translation_chunk_internal | 8682 | 0 | translation_chunk | In particular, attention was drawn to the fact that Paragraph 17 of the report highlights the | 8682 | 1 | translation_chunk | intention of holding virtual currencies such as Bitcoin to be used again as a means of payment. | {} | {} |
pos-18770 | 1 | positive | sentence_chunk_internal | 8683 | 0 | sentence_chunk | μ΄λ¬ν λ¬Έμ μ κ³Ό κ΄λ ¨νμ¬ μΈκ΅μ μ
λ²μ¬λ‘λ₯Ό 보면, μμμ μ΄ν΄λ³Έ λ°μ κ°μ΄ λͺ¨λ μ¬μ€κ΄κ³λ₯Ό κ³ λ €νλ | 8683 | 1 | sentence_chunk | λ°©μ, νκ³μ²λ¦¬λ₯Ό μ‘΄μ€νλ λ°©μ λλ μΈλ²μμ λ
립μ μΈ λΆλ₯κΈ°μ€μ μ μ©νλ λ°©μ λ±μ΄ μ μ©λκ³ μλ€. | {} | {} |
pos-18771 | 1 | positive | sentence_translation | 8683 | null | sentence | μ΄λ¬ν λ¬Έμ μ κ³Ό κ΄λ ¨νμ¬ μΈκ΅μ μ
λ²μ¬λ‘λ₯Ό 보면, μμμ μ΄ν΄λ³Έ λ°μ κ°μ΄ λͺ¨λ μ¬μ€κ΄κ³λ₯Ό κ³ λ €νλ λ°©μ, νκ³μ²λ¦¬λ₯Ό μ‘΄μ€νλ λ°©μ λλ μΈλ²μμ λ
립μ μΈ λΆλ₯κΈ°μ€μ μ μ©νλ λ°©μ λ±μ΄ μ μ©λκ³ μλ€. | 8683 | null | translation | In relation to these problems, foreign legislative cases have applied methods like considering all facts as discussed above, respecting accounting treatment, or applying independent classification standards under the tax law. | {} | {} |
pos-18772 | 1 | positive | translation_chunk_internal | 8683 | 0 | translation_chunk | In relation to these problems, foreign legislative cases have applied methods like considering all facts as | 8683 | 1 | translation_chunk | discussed above, respecting accounting treatment, or applying independent classification standards under the tax law. | {} | {} |
pos-18773 | 1 | positive | sentence_chunk_internal | 8684 | 0 | sentence_chunk | μΌλ°κΈ°μ
νκ³κΈ°μ€μμλ λΆμ±μ μλ³Έμ λΆλ₯μ μμ΄μ κΈ°μ‘΄μ λ²μ λ° κ³ΌμΈλΉκ΅μ μ
μ₯κ³Ό κ°μ΄ λ²μ νμμ μ°μ μνλ λ°λ©΄μ | 8684 | 1 | sentence_chunk | ν κ΅μ±νκ΅μ νκ³κΈ°μ€μ λ°λ₯΄λ©΄ λΆμ±μ μλ³Έμ λΆλ₯λ λ²μ νμμ΄ μλλΌ κ²½μ μ μ€μ§μ λ°λΌ μ΄λ£¨μ΄μ§κΈ° λλ¬Έμ΄λ€. | {} | {} |
pos-18774 | 1 | positive | sentence_translation | 8684 | null | sentence | μΌλ°κΈ°μ
νκ³κΈ°μ€μμλ λΆμ±μ μλ³Έμ λΆλ₯μ μμ΄μ κΈ°μ‘΄μ λ²μ λ° κ³ΌμΈλΉκ΅μ μ
μ₯κ³Ό κ°μ΄ λ²μ νμμ μ°μ μνλ λ°λ©΄μ ν κ΅μ±νκ΅μ νκ³κΈ°μ€μ λ°λ₯΄λ©΄ λΆμ±μ μλ³Έμ λΆλ₯λ λ²μ νμμ΄ μλλΌ κ²½μ μ μ€μ§μ λ°λΌ μ΄λ£¨μ΄μ§κΈ° λλ¬Έμ΄λ€. | 8684 | null | translation | While general corporate accounting standards prioritize legal forms in the classification of liabilities and capital, the classification of liabilities and capital is based on economic substance, not legal form, according to Korean International Financial Reporting Standards. | {} | {} |
pos-18775 | 1 | positive | translation_chunk_internal | 8684 | 0 | translation_chunk | While general corporate accounting standards prioritize legal forms in the classification of liabilities and capital, the classification | 8684 | 1 | translation_chunk | of liabilities and capital is based on economic substance, not legal form, according to Korean International Financial Reporting Standards. | {} | {} |
pos-18776 | 1 | positive | sentence_chunk_internal | 8685 | 0 | sentence_chunk | μ΅κ·Ό λ€μ΄ μ¬μμ λ°λΌ λΆμ±μ μλ³Έμ λΆλ₯ν¨μ μμ΄μ κ²½μ μ μ€μ§μ κ³ λ €νλ κ²½μ°λ μκΈ° λλ¬Έμ, μ λ‘μ΄ | 8685 | 1 | sentence_chunk | ννμ μ¦κΆμ΄ λ°νλ λλ§λ€ λ©μΈμλ λΆνμ€μ±μ μ€μ΄κΈ° μν΄ κ³ΌμΈλΉκ΅μ μ κΆν΄μμ μμ‘΄νλ κ²½ν₯μ΄ μλ€. | {} | {} |
pos-18777 | 1 | positive | sentence_translation | 8685 | null | sentence | μ΅κ·Ό λ€μ΄ μ¬μμ λ°λΌ λΆμ±μ μλ³Έμ λΆλ₯ν¨μ μμ΄μ κ²½μ μ μ€μ§μ κ³ λ €νλ κ²½μ°λ μκΈ° λλ¬Έμ, μ λ‘μ΄ ννμ μ¦κΆμ΄ λ°νλ λλ§λ€ λ©μΈμλ λΆνμ€μ±μ μ€μ΄κΈ° μν΄ κ³ΌμΈλΉκ΅μ μ κΆν΄μμ μμ‘΄νλ κ²½ν₯μ΄ μλ€. | 8685 | null | translation | In recent years, taxpayers tend to rely on the tax authorities' interpretation of authority to reduce uncertainty whenever a new type of securities is issued, as economic substance is sometimes considered in classifying liabilities and capital depending on the case. | {} | {} |
pos-18778 | 1 | positive | translation_chunk_internal | 8685 | 0 | translation_chunk | In recent years, taxpayers tend to rely on the tax authorities' interpretation of authority to reduce uncertainty whenever a new type | 8685 | 1 | translation_chunk | of securities is issued, as economic substance is sometimes considered in classifying liabilities and capital depending on the case. | {} | {} |
pos-18779 | 1 | positive | sentence_chunk_internal | 8686 | 0 | sentence_chunk | 곡κ°ν€λ κ°μΈ μ λ³΄κ° μλ, ν΄λΉ λΉνΈμ½μΈμ κ±°λ μ΄λ ₯μ κ΄ν μ 보λ₯Ό λ΄κ³ μκ³ , | 8686 | 1 | sentence_chunk | κ°μΈν€λ λΉνΈμ½μΈ μμ μκ° νμΈκ³Ό μ΄ν λΉνΈμ½μΈ κ±°λ λ° μ΄μ μ κ΄ν κΆν μ±κ²©μ κ°μ§λ€. | {} | {} |
pos-18780 | 1 | positive | sentence_translation | 8686 | null | sentence | 곡κ°ν€λ κ°μΈ μ λ³΄κ° μλ, ν΄λΉ λΉνΈμ½μΈμ κ±°λ μ΄λ ₯μ κ΄ν μ 보λ₯Ό λ΄κ³ μκ³ , κ°μΈν€λ λΉνΈμ½μΈ μμ μκ° νμΈκ³Ό μ΄ν λΉνΈμ½μΈ κ±°λ λ° μ΄μ μ κ΄ν κΆν μ±κ²©μ κ°μ§λ€. | 8686 | null | translation | The public key contains information about the transaction history of the Bitcoin rather than personal information, while the private key holds the authority for the Bitcoin owner to verify and engage in subsequent Bitcoin transactions and transfers. | {} | {} |
pos-18781 | 1 | positive | translation_chunk_internal | 8686 | 0 | translation_chunk | The public key contains information about the transaction history of the Bitcoin rather than personal information, while the | 8686 | 1 | translation_chunk | private key holds the authority for the Bitcoin owner to verify and engage in subsequent Bitcoin transactions and transfers. | {} | {} |
pos-18782 | 1 | positive | sentence_chunk_internal | 8687 | 0 | sentence_chunk | λΉνΈμ½μΈμ νκ³λ‘μ μμ λ μ λμ μ λμ μΈ‘λ©΄μμμ μ‘°μ νμμ±, λΉνΈμ½μΈμ μ λ’° νμ± | 8687 | 1 | sentence_chunk | λ° κ³΅κ³ ν, κ·Έλ¦¬κ³ μ΄μ λ°λΌμ μ겨λ μ μλ μ¬μ©μμ λΉμ© λΆλ΄ λ¬Έμ λ±μ΄ μ§μ λλ€. | {} | {} |
pos-18783 | 1 | positive | sentence_translation | 8687 | null | sentence | λΉνΈμ½μΈμ νκ³λ‘μ μμ λ μ λμ μ λμ μΈ‘λ©΄μμμ μ‘°μ νμμ±, λΉνΈμ½μΈμ μ λ’° νμ± λ° κ³΅κ³ ν, κ·Έλ¦¬κ³ μ΄μ λ°λΌμ μ겨λ μ μλ μ¬μ©μμ λΉμ© λΆλ΄ λ¬Έμ λ±μ΄ μ§μ λλ€. | 8687 | null | translation | The limitations of Bitcoin are pointed out, including the need for adjustments in terms of stability and institutional aspects, the establishment and solidification of trust in Bitcoin, and the potential issue of cost burden for users that may arise as a result. | {} | {} |
pos-18784 | 1 | positive | translation_chunk_internal | 8687 | 0 | translation_chunk | The limitations of Bitcoin are pointed out, including the need for adjustments in terms of stability and institutional aspects, the | 8687 | 1 | translation_chunk | establishment and solidification of trust in Bitcoin, and the potential issue of cost burden for users that may arise as a result. | {} | {} |
pos-18785 | 1 | positive | sentence_translation | 8688 | null | sentence | μ΄μ λ°λΌμ λΉνΈμ½μΈ κ±°λλ μ΄μ€κ±°λ μν λ°©μ§μ μ΅λͺ
μ±μ λͺ¨λ ν보νκ³ μλ κ²μ΄λ€. | 8688 | null | translation | Accordingly, Bitcoin transactions ensure both the prevention of double trading risk and the preservation of anonymity. | {} | {} |
pos-18786 | 1 | positive | sentence_translation | 8689 | null | sentence | νΉν ννμ 곡κ°μ λ§λ ¨νλ κ²μ΄ μ¬μ€μ μ¬ννγμ μΉνλ μν©μ μ§λ©΄νκΈ° λλ¬Έμ΄λ€. | 8689 | null | translation | The establishment of a monetary space is particularly necessary because it is facing a situation that has become socialized and politicized. | {} | {} |
pos-18787 | 1 | positive | sentence_chunk_internal | 8690 | 0 | sentence_chunk | BEPS project Action Planμ μ€ννλ κ²½μ°, μ€μ λ‘ λ°μν μλμ΄ | 8690 | 1 | sentence_chunk | μΈμμμ μ μλλ κ²μ λ°©μ§νμ¬ μ€μ§κ³ΌμΈμμΉμ μ€ννλ κ³ΌμΈ νκ²½μ λ§λ ¨ν μ μμ κ²μ΄λ€. | {} | {} |
pos-18788 | 1 | positive | sentence_translation | 8690 | null | sentence | BEPS project Action Planμ μ€ννλ κ²½μ°, μ€μ λ‘ λ°μν μλμ΄ μΈμμμ μ μλλ κ²μ λ°©μ§νμ¬ μ€μ§κ³ΌμΈμμΉμ μ€ννλ κ³ΌμΈ νκ²½μ λ§λ ¨ν μ μμ κ²μ΄λ€. | 8690 | null | translation | If the BEPS project Action Plan is implemented, it will be possible to create a taxation environment that achieves the principle of real taxation by preventing the actual income generated from being eroded by tax sources. | {} | {} |
pos-18789 | 1 | positive | translation_chunk_internal | 8690 | 0 | translation_chunk | If the BEPS project Action Plan is implemented, it will be possible to create a taxation environment that | 8690 | 1 | translation_chunk | achieves the principle of real taxation by preventing the actual income generated from being eroded by tax sources. | {} | {} |
pos-18790 | 1 | positive | sentence_chunk_internal | 8691 | 0 | sentence_chunk | OECDλ μμ λΆν° κΈ°μ
λ€μ μΈμμ μκ³Ό μ‘°μΈννΌ νλμ λν λ
Όμλ₯Ό μ§νν΄ μκ³ , 2013λ
7μμλ | 8691 | 1 | sentence_chunk | κ΅μ κ±°λλ₯Ό ν΅ν΄ 곡격μ μ‘°μΈμ λ΅μ μΆκ΅¬νλ κΈ°μ
μ λμν μ μλ BEPS project μΆμ§μ κ²°μ νλ€. | {} | {} |
pos-18791 | 1 | positive | sentence_translation | 8691 | null | sentence | OECDλ μμ λΆν° κΈ°μ
λ€μ μΈμμ μκ³Ό μ‘°μΈννΌ νλμ λν λ
Όμλ₯Ό μ§νν΄ μκ³ , 2013λ
7μμλ κ΅μ κ±°λλ₯Ό ν΅ν΄ 곡격μ μ‘°μΈμ λ΅μ μΆκ΅¬νλ κΈ°μ
μ λμν μ μλ BEPS project μΆμ§μ κ²°μ νλ€. | 8691 | null | translation | The OECD has been engaged in discussions on corporate profit shifting and tax avoidance activities for some time, and in July 2013, it decided to launch the BEPS project to address companies that pursue aggressive tax strategies through international transactions. | {} | {} |
pos-18792 | 1 | positive | translation_chunk_internal | 8691 | 0 | translation_chunk | The OECD has been engaged in discussions on corporate profit shifting and tax avoidance activities for some time, and in July 2013, | 8691 | 1 | translation_chunk | it decided to launch the BEPS project to address companies that pursue aggressive tax strategies through international transactions. | {} | {} |
pos-18793 | 1 | positive | sentence_chunk_internal | 8692 | 0 | sentence_chunk | μΈμ κΈ°λ° ν보λ₯Ό μνμ¬ κ΅λ΄λΏλ§ μλλΌ κ΅μ μ μΌλ‘λ μ§νκ²½μ λ₯Ό μμ±ννκΈ° μν λ
Όμκ° | 8692 | 1 | sentence_chunk | νλ°ν μ§ν μ€μ΄κ³ , κ·Έ λ
Όμμ μ€μ¬μ μ‘°μΈ ννΌ κΈμ§λΌλ μλκ° ν¬ν¨λμ΄ μλ€. | {} | {} |
pos-18794 | 1 | positive | sentence_translation | 8692 | null | sentence | μΈμ κΈ°λ° ν보λ₯Ό μνμ¬ κ΅λ΄λΏλ§ μλλΌ κ΅μ μ μΌλ‘λ μ§νκ²½μ λ₯Ό μμ±ννκΈ° μν λ
Όμκ° νλ°ν μ§ν μ€μ΄κ³ , κ·Έ λ
Όμμ μ€μ¬μ μ‘°μΈ ννΌ κΈμ§λΌλ μλκ° ν¬ν¨λμ΄ μλ€. | 8692 | null | translation | Discussions are actively taking place, both domestically and internationally, to promote the underground economy in order to secure a tax base, with the intention of prohibiting tax avoidance at the core of these discussions. | {} | {} |
pos-18795 | 1 | positive | translation_chunk_internal | 8692 | 0 | translation_chunk | Discussions are actively taking place, both domestically and internationally, to promote the underground economy | 8692 | 1 | translation_chunk | in order to secure a tax base, with the intention of prohibiting tax avoidance at the core of these discussions. | {} | {} |
pos-18796 | 1 | positive | sentence_chunk_internal | 8693 | 0 | sentence_chunk | ννΌνλ €λ μμ§μκ³Ό κ΄λ ¨νμ¬ κ΅μ μ 곡λ λμμ νμμ±μ΄ μ κΈ°λμκ³ , μ΄μ κ΄λ ¨ν μ λμ μΌνμΈ | 8693 | 1 | sentence_chunk | ν΄μΈκΈμ΅κ±°λ μμ§μ λλ ν¬κ² κ΄λ ¨ 기ꡬμ νλ, λ² κ·μ μ ν΅ν μ λλ‘ λλμ΄ λ³Ό μ μλ€. | {} | {} |
pos-18797 | 1 | positive | sentence_translation | 8693 | null | sentence | ννΌνλ €λ μμ§μκ³Ό κ΄λ ¨νμ¬ κ΅μ μ 곡λ λμμ νμμ±μ΄ μ κΈ°λμκ³ , μ΄μ κ΄λ ¨ν μ λμ μΌνμΈ ν΄μΈκΈμ΅κ±°λ μμ§μ λλ ν¬κ² κ΄λ ¨ 기ꡬμ νλ, λ² κ·μ μ ν΅ν μ λλ‘ λλμ΄ λ³Ό μ μλ€. | 8693 | null | translation | The necessity of international collective response has been raised in relation to the movement of evasion, and the overseas financial transaction collection system, as part of the related system, can be broadly categorized into the activities of relevant organizations and the system through legal regulations. | {} | {} |
pos-18798 | 1 | positive | translation_chunk_internal | 8693 | 0 | translation_chunk | The necessity of international collective response has been raised in relation to the movement of evasion, and the overseas financial transaction collection | 8693 | 1 | translation_chunk | system, as part of the related system, can be broadly categorized into the activities of relevant organizations and the system through legal regulations. | {} | {} |
pos-18799 | 1 | positive | sentence_chunk_internal | 8694 | 0 | sentence_chunk | μ΄μ κ°μ΄ κ°μννκ° κ΅λ΄ μ¬νμ μΈμμ λ³νμν€κ³ , μΌμ κ·λͺ¨μ μμ₯κΉμ§ νμ±λκ³ | 8694 | 1 | sentence_chunk | μλ νμ€μ λ°λΌ λ
Όμλ μ μλ μ£Όμ μ¬μμΌλ‘λ λ€μμ 3κ°μ§ μμμ΄ μΈκΈλ μ μλ€. | {} | {} |
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