000 01159nab a2200253 c 4500
003 ES-MaIEF
005 20180926184454.0
007 ta
008 180926s2018 ne ||||| |||| 00| 0|eng d
040 _aES-MaIEF
_bspa
_cES-MaIEF
041 _aeng
100 1 _966526
_aLee, Jun-Bong
245 _aAn overview of the protection of taxpayer rights in Korea
_c Jun-Bong Lee
260 _c2018
500 _aDisponible únicamente en formato electrónico a través de la Biblioteca del IEF.
500 _aResumen.
520 _aThis article considers the protection of the rights of taxpayers in Korea with specific regard to the relevant provisions of the Constitution of the Republic of Korea and tax legislation in general, and discusses the breadth and effectiveness of taxpayer protection in Korea and the possibility for additional protective measures.
650 4 _941169
_aCONTRIBUYENTES
650 4 _942389
_aDERECHOS
650 4 _941319
_aCOREA DEL SUR
773 0 _974442
_oBIT
_tBulletin for International Taxation
_w(IEF)65686
_x 0007-4624
_gv. 72, Issue 6, June 2018, p. 374-379
856 _uhttps://online.ibfd.org/kbase/
942 _cART
999 _c138936
_d138936