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
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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 |
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| OP 138-B/2020/99/13-1 Important U.S. tax considerations in unwinding a C corporate structure | OP 138-B/2020/99/13-2 Retrocausality and distributions of current year PTEP | OP 138-B/2020/99/13-3 Belgian court clarifies tax-sparing clause in treaties | OP 138-B/2020/99/13-4 Korean court allows will-substitute trust to avoid mandatory inheritance rules | OP 138-B/2020/99/13-5 The state and local tax deduction and fiscal federalism | OP 138-B/2021/101/10-1 Civil FBAR penalties | OP 138-B/2021/101/10-2 The foreign reverse hybrid and the estate tax |
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.
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