Park, Hun
International tax cases involving substance-over-form rules in Korea / Hun Park and Sun Young Kim .-- , 2018
Disponible únicamente en formato electrónico a través de la Biblioteca del IEF.
Resumen.
In this article, the authors consider Korean domestic law and court cases regarding the application of the substance-over-form rules from an international perspective.
FISCALIDAD INTERNACIONAL
COREA DEL SUR
Kim, Sun Young
Bulletin for International Taxation 0007-4624v. 72, Issue 6, June 2018, p. 396-403
International tax cases involving substance-over-form rules in Korea / Hun Park and Sun Young Kim .-- , 2018
Disponible únicamente en formato electrónico a través de la Biblioteca del IEF.
Resumen.
In this article, the authors consider Korean domestic law and court cases regarding the application of the substance-over-form rules from an international perspective.
FISCALIDAD INTERNACIONAL
COREA DEL SUR
Kim, Sun Young
Bulletin for International Taxation 0007-4624v. 72, Issue 6, June 2018, p. 396-403