Recent issues regarding permanent establishments in Korea Kyung Geun Lee
By: Kyung Geun, Lee
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Material type: 
ArticlePublisher: 2018Subject(s): ESTABLECIMIENTO PERMANENTE | IMPUESTOS | COREA DEL SUROnline resources: Click here to access online
In:
Bulletin for International Taxation v. 72, Issue 6, June 2018, p. 380-390Summary:
In this article, the author considers recent developments with regard to various issues relating to permanent establishments in Korea, with emphasis on Korean legislation and case law, and the implications of the revised provisions of article 5 of the OECD Model (2017).
| Item type | Current location | Home library | Call number | Status | Date due | Barcode |
|---|---|---|---|---|---|---|
| Artículos | IEF | IEF | BIT/2018/6-7 (Browse shelf) | Available | BIT/2018/6-7 |
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Resumen.
In this article, the author considers recent developments with regard to various issues relating to permanent establishments in Korea, with emphasis on Korean legislation and case law, and the implications of the revised provisions of article 5 of the OECD Model (2017).
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