| 000 | 01259nab a2200301 c 4500 | ||
|---|---|---|---|
| 999 |
_c143054 _d143054 |
||
| 003 | ES-MaIEF | ||
| 005 | 20201020125454.0 | ||
| 007 | ta | ||
| 008 | 201020t2020 us ||||| |||| 00| 0|eng d | ||
| 040 |
_aES-MaIEF _bspa _cES-MaIEF |
||
| 041 | _aeng | ||
| 100 | 1 |
_968497 _aKim, Sung Woo |
|
| 245 | 0 |
_aKorean court allows will-substitute trust to avoid mandatory inheritance rules _c by Sung Woo Kim, Soo-Jeong Ahn and Wan Choi |
|
| 260 | _c2020 | ||
| 500 | _aDisponible también en formato electrónico. | ||
| 500 | _aResumen. | ||
| 520 | _aIn this article, the authors discuss the use of will-substitute trusts in South Korea, looking at trust law and mandatory inheritance rules, two key issues in a recent district court ruling, and the complex web of rules regarding the taxation of trusts in Korea. | ||
| 650 | 4 |
_aFIDEICOMISO _944255 |
|
| 650 | 4 |
_aHERENCIA _950219 |
|
| 650 | 4 |
_aELUSION FISCAL _943410 |
|
| 650 | 4 |
_aEVASION FISCAL _944029 |
|
| 650 | 4 |
_aCOREA DEL SUR _941319 |
|
| 650 | 4 |
_aJURISPRUDENCIA _947570 |
|
| 700 | 1 |
_968498 _aAhn, Soo Jeong |
|
| 700 | 1 |
_968499 _aChoi, Wan |
|
| 773 | 0 |
_9163594 _oOP 138-Bis/2020/99/13 _tTax Notes International _w(IEF)124525 _x 1048-3306 _gv. 99, n. 13, September 28, 2020, p. 1719-1721 |
|
| 942 | _cART | ||