| 000 | 01121nab a2200253 c 4500 | ||
|---|---|---|---|
| 003 | ES-MaIEF | ||
| 005 | 20180926185002.0 | ||
| 007 | ta | ||
| 008 | 180926s2018 ne ||||| |||| 00| 0|eng d | ||
| 040 |
_aES-MaIEF _bspa _cES-MaIEF |
||
| 041 | _aeng | ||
| 100 | 1 |
_954851 _aKyung Geun, Lee |
|
| 245 |
_aRecent issues regarding permanent establishments in Korea _c Kyung Geun Lee |
||
| 260 | _c2018 | ||
| 500 | _aDisponible únicamente en formato electrónico a través de la Biblioteca del IEF. | ||
| 500 | _aResumen. | ||
| 520 | _a In this article, the author considers recent developments with regard to various issues relating to permanent establishments in Korea, with emphasis on Korean legislation and case law, and the implications of the revised provisions of article 5 of the OECD Model (2017). | ||
| 650 | 4 |
_942622 _aESTABLECIMIENTO PERMANENTE |
|
| 650 | 4 |
_947460 _aIMPUESTOS |
|
| 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. 380-390 |
|
| 856 | _uhttps://online.ibfd.org/kbase/ | ||
| 942 | _cART | ||
| 999 |
_c138937 _d138937 |
||