| 000 | 01227nab a2200289 c 4500 | ||
|---|---|---|---|
| 999 |
_c141133 _d141133 |
||
| 003 | ES-MaIEF | ||
| 005 | 20190920181346.0 | ||
| 007 | TA | ||
| 008 | 190920s2019 us ||||| |||| 00| 0|eng d | ||
| 040 |
_aES-MaIEF _bspa _cES-MaIEF |
||
| 041 | _aeng | ||
| 100 | 1 |
_aCho, Yun Heui _967485 |
|
| 245 | 0 |
_aKorean Supreme Court clarifies tiebreaker rules in Japan - Korea Tax Treaty _c by Yun Heui Cho, Kyu Dong Kim and John Dryden |
|
| 260 | _c2019 | ||
| 500 | _aDisponible también en formato electrónico en la Biblioteca del IEF. | ||
| 500 | _aResumen. | ||
| 520 | _aIn this article, the authors discuss a recent Korean Supreme Court judgment that clarifies the application of the tiebreaker rule in the Japan-Korea tax treaty when a cross-border worker could be considered a resident of either country. | ||
| 650 | 4 |
_948282 _aRESIDENCIA FISCAL |
|
| 650 | 4 |
_948608 _aTRATADOS INTERNACIONALES |
|
| 650 | 4 |
_947522 _aJAPON |
|
| 650 | 4 |
_aCOREA DEL SUR _941319 |
|
| 650 | 4 |
_aJURISPRUDENCIA _947570 |
|
| 700 | 1 |
_aKim, Kyu Dong _967486 |
|
| 700 | 1 |
_aDryden, John _967487 |
|
| 773 | 0 |
_9161020 _oOP 138-Bis/2019/95/9 _tTax Notes International _w(IEF)124525 _x 1048-3306 _g v. 95, n. 9, August 26, 2019, p. 851-853 |
|
| 942 | _cART | ||