Korea's VAT rules on cross-border digital services Mijung Lee
By: Lee, Mijung
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Material type: 
ArticlePublisher: 2018Subject(s): ECONOMÍA DIGITAL | SERVICIOS DIGITALES | OPERACIONES TRANSFRONTERIZAS | IMPUESTO SOBRE EL VALOR AÑADIDO | COREA DEL SUROnline resources: Click here to access online
In:
Bulletin for International Taxation v. 72, Issue 6, June 2018, p. 391-394Summary: This article examines the VAT rules regarding the consumption of cross-border digital services in Korea with an analysis of its application of the concept of tax neutrality, efficiency and practicality, together with other fundamental principles of taxation.
| Item type | Current location | Home library | Call number | Status | Date due | Barcode |
|---|---|---|---|---|---|---|
| Artículos | IEF | IEF | BIT/2018/6-8 (Browse shelf) | Available | BIT/2018/6-8 |
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Resumen.
This article examines the VAT rules regarding the consumption of cross-border digital services in Korea with an analysis of its application of the concept of tax neutrality, efficiency and practicality, together with other fundamental principles of taxation.
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