Kim, Sung Woo
Korean court allows will-substitute trust to avoid mandatory inheritance rules / by Sung Woo Kim, Soo-Jeong Ahn and Wan Choi .-- , 2020
Disponible también en formato electrónico.
Resumen.
In this article, the authors discuss the use of will-substitute trusts in South Korea, looking at trust law and mandatory inheritance rules, two key issues in a recent district court ruling, and the complex web of rules regarding the taxation of trusts in Korea.
FIDEICOMISO
HERENCIA
ELUSION FISCAL
EVASION FISCAL
COREA DEL SUR
JURISPRUDENCIA
Ahn, Soo Jeong
Choi, Wan
Tax Notes International 1048-3306v. 99, n. 13, September 28, 2020, p. 1719-1721
Korean court allows will-substitute trust to avoid mandatory inheritance rules / by Sung Woo Kim, Soo-Jeong Ahn and Wan Choi .-- , 2020
Disponible también en formato electrónico.
Resumen.
In this article, the authors discuss the use of will-substitute trusts in South Korea, looking at trust law and mandatory inheritance rules, two key issues in a recent district court ruling, and the complex web of rules regarding the taxation of trusts in Korea.
FIDEICOMISO
HERENCIA
ELUSION FISCAL
EVASION FISCAL
COREA DEL SUR
JURISPRUDENCIA
Ahn, Soo Jeong
Choi, Wan
Tax Notes International 1048-3306v. 99, n. 13, September 28, 2020, p. 1719-1721