Park, Jae-Chan
Overview of Korean Supreme Court case law regarding beneficial ownership / Jae-Chan Park and Im-Jung Choi .-- , 2018
Disponible únicamente en formato electrónico a través de la Biblioteca del IEF.
Resumen.
This article provides an overview of Korean Supreme Court (KSC) decisions regarding how the concept of beneficial ownership in tax treaties is applied and how the Korean-source income derived by foreign transparent entities is taxed in Korea.
IMPUESTOS
TRATADOS INTERNACIONALES
BENEFICIARIO EFECTIVO
COREA DEL SUR
JURISPRUDENCIA
Choi, Im-Jung
Bulletin for International Taxation 0007-4624v. 72, Issue 6, June 2018, p. 404-409
Overview of Korean Supreme Court case law regarding beneficial ownership / Jae-Chan Park and Im-Jung Choi .-- , 2018
Disponible únicamente en formato electrónico a través de la Biblioteca del IEF.
Resumen.
This article provides an overview of Korean Supreme Court (KSC) decisions regarding how the concept of beneficial ownership in tax treaties is applied and how the Korean-source income derived by foreign transparent entities is taxed in Korea.
IMPUESTOS
TRATADOS INTERNACIONALES
BENEFICIARIO EFECTIVO
COREA DEL SUR
JURISPRUDENCIA
Choi, Im-Jung
Bulletin for International Taxation 0007-4624v. 72, Issue 6, June 2018, p. 404-409