Kim, Ted Tae-Gyung
Tax transparency and disclosure in Korea / Ted Tae-Gyung Kim .-- , 2018
Disponible únicamente en formato electrónico a través de la Biblioteca del IEF.
Resumen.
In this article, the author reviews the tax transparency and disclosure rules in Korea with an emphasis on the extent to which Korea is compliant with the developments regarding these aspects of taxation that have especially arisen as a result of the OECD/G20 Base Erosion and Profit Shifting initiative.
EROSIÓN DE LA BASE IMPONIBLE Y TRASLADO DE BENEFICIOS
PREVENCIÓN
TRANSPARENCIA FISCAL
COREA DEL SUR
ELUSION FISCAL
Bulletin for International Taxation 0007-4624v. 72, Issue 6, June 2018, p. 360-365
Tax transparency and disclosure in Korea / Ted Tae-Gyung Kim .-- , 2018
Disponible únicamente en formato electrónico a través de la Biblioteca del IEF.
Resumen.
In this article, the author reviews the tax transparency and disclosure rules in Korea with an emphasis on the extent to which Korea is compliant with the developments regarding these aspects of taxation that have especially arisen as a result of the OECD/G20 Base Erosion and Profit Shifting initiative.
EROSIÓN DE LA BASE IMPONIBLE Y TRASLADO DE BENEFICIOS
PREVENCIÓN
TRANSPARENCIA FISCAL
COREA DEL SUR
ELUSION FISCAL
Bulletin for International Taxation 0007-4624v. 72, Issue 6, June 2018, p. 360-365