Korean court allows will-substitute trust to avoid mandatory inheritance rules by Sung Woo Kim, Soo-Jeong Ahn and Wan Choi
By: Kim, Sung Woo
.
Contributor(s): Ahn, Soo Jeong | Choi, Wan.
Material type: 
ArticlePublisher: 2020Subject(s): FIDEICOMISO | HERENCIA | ELUSION FISCAL | EVASION FISCAL | COREA DEL SUR | JURISPRUDENCIA
In:
Tax Notes International v. 99, n. 13, September 28, 2020, p. 1719-1721Summary: In this article, the authors discuss the use of will-substitute trusts in South Korea, looking at trust law and mandatory inheritance rules, two key issues in a recent district court ruling, and the complex web of rules regarding the taxation of trusts in Korea.
| Item type | Current location | Home library | Call number | Status | Date due | Barcode |
|---|---|---|---|---|---|---|
| Artículos | IEF | IEF | OP 138-B/2020/99/13-4 (Browse shelf) | Available | OP 138-B/2020/99/13-4 |
Disponible también en formato electrónico.
Resumen.
In this article, the authors discuss the use of will-substitute trusts in South Korea, looking at trust law and mandatory inheritance rules, two key issues in a recent district court ruling, and the complex web of rules regarding the taxation of trusts in Korea.
Click on an image to view it in the image viewer
There are no comments for this item.