Lee, Mijung
Korea's VAT rules on cross-border digital services / Mijung Lee .-- , 2018
Disponible únicamente en formato electrónico a través de la Biblioteca del IEF.
Resumen.
This article examines the VAT rules regarding the consumption of cross-border digital services in Korea with an analysis of its application of the concept of tax neutrality, efficiency and practicality, together with other fundamental principles of taxation.
ECONOMÍA DIGITAL
SERVICIOS DIGITALES
OPERACIONES TRANSFRONTERIZAS
IMPUESTO SOBRE EL VALOR AÑADIDO
COREA DEL SUR
Bulletin for International Taxation 0007-4624v. 72, Issue 6, June 2018, p. 391-394
Korea's VAT rules on cross-border digital services / Mijung Lee .-- , 2018
Disponible únicamente en formato electrónico a través de la Biblioteca del IEF.
Resumen.
This article examines the VAT rules regarding the consumption of cross-border digital services in Korea with an analysis of its application of the concept of tax neutrality, efficiency and practicality, together with other fundamental principles of taxation.
ECONOMÍA DIGITAL
SERVICIOS DIGITALES
OPERACIONES TRANSFRONTERIZAS
IMPUESTO SOBRE EL VALOR AÑADIDO
COREA DEL SUR
Bulletin for International Taxation 0007-4624v. 72, Issue 6, June 2018, p. 391-394