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International tax cases involving substance-over-form rules in Korea Hun Park and Sun Young Kim

By: Park, Hun.
Contributor(s): Kim, Sun Young.
Material type: ArticleArticlePublisher: 2018Subject(s): FISCALIDAD INTERNACIONAL | COREA DEL SUROnline resources: Click here to access online In: Bulletin for International Taxation v. 72, Issue 6, June 2018, p. 396-403Summary: In this article, the authors consider Korean domestic law and court cases regarding the application of the substance-over-form rules from an international perspective.
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Artículos IEF
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BIT/2018/6-9 (Browse shelf) Available BIT/2018/6-9

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Resumen.

In this article, the authors consider Korean domestic law and court cases regarding the application of the substance-over-form rules from an international perspective.

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