Yoon, Ji Hyun
An old tale with some new perspectives on taxation of royalty income relating to US-registered patents under the Korea-US Tax Treaty electrónico / Ji-Hyun Yoon .-- , 2021
Disponible únicamente en formato electrónico a través de la Biblioteca del IEF.
Resumen.
The article focuses on a long-standing conflict between the Korean tax authorities and the courts in respect of "royalties" as prescribed by the tax treaty between the Republic of Korea and the United States. In this specific but significant set of circumstances, a Korean resident manufactures certain goods with a view to selling them in the US market, and in the course of its manufacturing, infringes upon a US patent. Disputes have arisen as to the source and nature of the arising cross-border payments.
PATENTES
IMPUESTOS
CONVENIOS
TRATADOS INTERNACIONALES
COREA DEL SUR
ESTADOS UNIDOS
Asia - Pacific Tax Bulletin 1385-3082v. 27, n. 2, 2021, 8 p.
An old tale with some new perspectives on taxation of royalty income relating to US-registered patents under the Korea-US Tax Treaty electrónico / Ji-Hyun Yoon .-- , 2021
Disponible únicamente en formato electrónico a través de la Biblioteca del IEF.
Resumen.
The article focuses on a long-standing conflict between the Korean tax authorities and the courts in respect of "royalties" as prescribed by the tax treaty between the Republic of Korea and the United States. In this specific but significant set of circumstances, a Korean resident manufactures certain goods with a view to selling them in the US market, and in the course of its manufacturing, infringes upon a US patent. Disputes have arisen as to the source and nature of the arising cross-border payments.
PATENTES
IMPUESTOS
CONVENIOS
TRATADOS INTERNACIONALES
COREA DEL SUR
ESTADOS UNIDOS
Asia - Pacific Tax Bulletin 1385-3082v. 27, n. 2, 2021, 8 p.