| 000 | 01033nab a2200253 c 4500 | ||
|---|---|---|---|
| 003 | ES-MaIEF | ||
| 005 | 20180926191131.0 | ||
| 007 | ta | ||
| 008 | 180926s2018 ne ||||| |||| 00| 0|eng d | ||
| 040 |
_aES-MaIEF _bspa _cES-MaIEF |
||
| 041 | _aeng | ||
| 100 | 1 |
_966528 _aPark, Hun |
|
| 245 |
_aInternational tax cases involving substance-over-form rules in Korea _c Hun Park and Sun Young Kim |
||
| 260 | _c2018 | ||
| 500 | _aDisponible únicamente en formato electrónico a través de la Biblioteca del IEF. | ||
| 500 | _aResumen. | ||
| 520 | _aIn this article, the authors consider Korean domestic law and court cases regarding the application of the substance-over-form rules from an international perspective. | ||
| 650 | 4 |
_944303 _aFISCALIDAD INTERNACIONAL |
|
| 650 | 4 |
_941319 _aCOREA DEL SUR |
|
| 700 | 1 |
_966530 _aKim, Sun Young |
|
| 773 | 0 |
_974442 _oBIT _tBulletin for International Taxation _w(IEF)65686 _x 0007-4624 _gv. 72, Issue 6, June 2018, p. 396-403 |
|
| 856 | _uhttps://online.ibfd.org/kbase/ | ||
| 942 | _cART | ||
| 999 |
_c138939 _d138939 |
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