Korean Supreme Court clarifies tiebreaker rules in Japan - Korea Tax Treaty by Yun Heui Cho, Kyu Dong Kim and John Dryden
By: Cho, Yun Heui
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Contributor(s): Kim, Kyu Dong | Dryden, John.
Material type: 
ArticlePublisher: 2019Subject(s): RESIDENCIA FISCAL | TRATADOS INTERNACIONALES | JAPON | COREA DEL SUR | JURISPRUDENCIA
In:
Tax Notes International v. 95, n. 9, August 26, 2019, p. 851-853Summary: In this article, the authors discuss a recent Korean Supreme Court judgment that clarifies the application of the tiebreaker rule in the Japan-Korea tax treaty when a cross-border worker could be considered a resident of either country.
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| Artículos | IEF | IEF | OP 138-Bis/2019/95/9-3 (Browse shelf) | Available | OP 138-Bis/2019/95/9-3 |
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Disponible también en formato electrónico en la Biblioteca del IEF.
Resumen.
In this article, the authors discuss a recent Korean Supreme Court judgment that clarifies the application of the tiebreaker rule in the Japan-Korea tax treaty when a cross-border worker could be considered a resident of either country.
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