| 000 | 01235nab a2200289 c 4500 | ||
|---|---|---|---|
| 003 | ES-MaIEF | ||
| 005 | 20180926191936.0 | ||
| 007 | ta | ||
| 008 | 180926s2018 ne ||||| |||| 00| 0|eng d | ||
| 040 |
_aES-MaIEF _bspa _cES-MaIEF |
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| 041 | _aeng | ||
| 100 | 1 |
_966531 _aPark, Jae-Chan |
|
| 245 |
_aOverview of Korean Supreme Court case law regarding beneficial ownership _c Jae-Chan Park and Im-Jung Choi |
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| 260 | _c2018 | ||
| 500 | _aDisponible únicamente en formato electrónico a través de la Biblioteca del IEF. | ||
| 500 | _aResumen. | ||
| 520 | _aThis article provides an overview of Korean Supreme Court (KSC) decisions regarding how the concept of beneficial ownership in tax treaties is applied and how the Korean-source income derived by foreign transparent entities is taxed in Korea. | ||
| 650 | 4 |
_947460 _aIMPUESTOS |
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| 650 | 4 |
_aTRATADOS INTERNACIONALES _948608 |
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| 650 | 4 |
_959746 _aBENEFICIARIO EFECTIVO |
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| 650 | 4 |
_aCOREA DEL SUR _941319 |
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| 650 | 4 |
_aJURISPRUDENCIA _947570 |
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| 700 | 1 |
_966532 _aChoi, Im-Jung |
|
| 773 | 0 |
_974442 _oBIT _tBulletin for International Taxation _w(IEF)65686 _x 0007-4624 _gv. 72, Issue 6, June 2018, p. 404-409 |
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| 856 | _uhttps://online.ibfd.org/kbase/ | ||
| 942 | _cART | ||
| 999 |
_c138940 _d138940 |
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