Cho, Yun Heui
Korean Supreme Court clarifies tiebreaker rules in Japan - Korea Tax Treaty / by Yun Heui Cho, Kyu Dong Kim and John Dryden .-- , 2019
Disponible también en formato electrónico en la Biblioteca del IEF.
Resumen.
In this article, the authors discuss a recent Korean Supreme Court judgment that clarifies the application of the tiebreaker rule in the Japan-Korea tax treaty when a cross-border worker could be considered a resident of either country.
RESIDENCIA FISCAL
TRATADOS INTERNACIONALES
JAPON
COREA DEL SUR
JURISPRUDENCIA
Kim, Kyu Dong
Dryden, John
Tax Notes International 1048-3306 v. 95, n. 9, August 26, 2019, p. 851-853
Korean Supreme Court clarifies tiebreaker rules in Japan - Korea Tax Treaty / by Yun Heui Cho, Kyu Dong Kim and John Dryden .-- , 2019
Disponible también en formato electrónico en la Biblioteca del IEF.
Resumen.
In this article, the authors discuss a recent Korean Supreme Court judgment that clarifies the application of the tiebreaker rule in the Japan-Korea tax treaty when a cross-border worker could be considered a resident of either country.
RESIDENCIA FISCAL
TRATADOS INTERNACIONALES
JAPON
COREA DEL SUR
JURISPRUDENCIA
Kim, Kyu Dong
Dryden, John
Tax Notes International 1048-3306 v. 95, n. 9, August 26, 2019, p. 851-853