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Overview of Korean Supreme Court case law regarding beneficial ownership Jae-Chan Park and Im-Jung Choi

By: Park, Jae-Chan.
Contributor(s): Choi, Im-Jung.
Material type: ArticleArticlePublisher: 2018Subject(s): IMPUESTOS | TRATADOS INTERNACIONALES | BENEFICIARIO EFECTIVO | COREA DEL SUR | JURISPRUDENCIAOnline resources: Click here to access online In: Bulletin for International Taxation v. 72, Issue 6, June 2018, p. 404-409Summary: This article provides an overview of Korean Supreme Court (KSC) decisions regarding how the concept of beneficial ownership in tax treaties is applied and how the Korean-source income derived by foreign transparent entities is taxed in Korea.
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BIT/2018/6-10 (Browse shelf) Available BIT/2018/6-10

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Resumen.

This article provides an overview of Korean Supreme Court (KSC) decisions regarding how the concept of beneficial ownership in tax treaties is applied and how the Korean-source income derived by foreign transparent entities is taxed in Korea.

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