An old tale with some new perspectives electrónico on taxation of royalty income relating to US-registered patents under the Korea-US Tax Treaty Ji-Hyun Yoon
By: Yoon, Ji Hyun
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Material type: 
ArticlePublisher: 2021Subject(s): PATENTES | IMPUESTOS | CONVENIOS | TRATADOS INTERNACIONALES | COREA DEL SUR | ESTADOS UNIDOS
In:
Asia - Pacific Tax Bulletin v. 27, n. 2, 2021, 8 p.Summary: The article focuses on a long-standing conflict between the Korean tax authorities and the courts in respect of "royalties" as prescribed by the tax treaty between the Republic of Korea and the United States. In this specific but significant set of circumstances, a Korean resident manufactures certain goods with a view to selling them in the US market, and in the course of its manufacturing, infringes upon a US patent. Disputes have arisen as to the source and nature of the arising cross-border payments.
| Item type | Current location | Home library | Call number | Status | Date due | Barcode |
|---|---|---|---|---|---|---|
| Recursos electrónicos | IEF | IEF | APTB/2021/2-5 (Browse shelf) | Available | APTB/2021/2-5 |
Disponible únicamente en formato electrónico a través de la Biblioteca del IEF.
Resumen.
The article focuses on a long-standing conflict between the Korean tax authorities and the courts in respect of "royalties" as prescribed by the tax treaty between the Republic of Korea and the United States. In this specific but significant set of circumstances, a Korean resident manufactures certain goods with a view to selling them in the US market, and in the course of its manufacturing, infringes upon a US patent. Disputes have arisen as to the source and nature of the arising cross-border payments.
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