Kyung Geun, Lee
Recent issues regarding permanent establishments in Korea / Kyung Geun Lee .-- , 2018
Disponible únicamente en formato electrónico a través de la Biblioteca del IEF.
Resumen.
In this article, the author considers recent developments with regard to various issues relating to permanent establishments in Korea, with emphasis on Korean legislation and case law, and the implications of the revised provisions of article 5 of the OECD Model (2017).
ESTABLECIMIENTO PERMANENTE
IMPUESTOS
COREA DEL SUR
Bulletin for International Taxation 0007-4624v. 72, Issue 6, June 2018, p. 380-390
Recent issues regarding permanent establishments in Korea / Kyung Geun Lee .-- , 2018
Disponible únicamente en formato electrónico a través de la Biblioteca del IEF.
Resumen.
In this article, the author considers recent developments with regard to various issues relating to permanent establishments in Korea, with emphasis on Korean legislation and case law, and the implications of the revised provisions of article 5 of the OECD Model (2017).
ESTABLECIMIENTO PERMANENTE
IMPUESTOS
COREA DEL SUR
Bulletin for International Taxation 0007-4624v. 72, Issue 6, June 2018, p. 380-390