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Much ado about nothing? a critical review of the TMW decisions of the Supreme Court of Korea Ji - Hyun Yoon

By: Yoon, Ji Hyun.
Material type: ArticleArticlePublisher: 2019Subject(s): FONDOS DE INVERSION | IMPUESTOS | COREA DEL SUR | JURISPRUDENCIA In: Bulletin for International Taxation v. 73, n. 4, April 2019Summary: In this article, the author considers the taxation of funds that invest in Korean assets and derive Korean-source income with specific reference to the recent decisions of the Supreme Court of Korea in TMW (2015).
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Recursos electrónicos IEF
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BIT/2019/4-5 (Browse shelf) Available BIT/2019/4-5

Disponible únicamente en formato electrónico. Acceso por claves.

Resumen.

In this article, the author considers the taxation of funds that invest in Korean assets and derive Korean-source income with specific reference to the recent decisions of the Supreme Court of Korea in TMW (2015).

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