000			01459nab a2200265 c 4500
999			_c145719 _d145719
003			ES-MaIEF
005			20220324123341.0
007			ta
008			220324t2021 ne ||||| |||| 00| 0|eng d
040			_aES-MaIEF _bspa _cES-MaIEF
100			_963159 _aYoon, Ji Hyun
245		3	_aAn old tale with some new perspectives _helectrónico _bon taxation of royalty income relating to US-registered patents under the Korea-US Tax Treaty _c Ji-Hyun Yoon
260			_c2021
500			_aDisponible únicamente en formato electrónico a través de la Biblioteca del IEF.
500			_aResumen.
520			_aThe article focuses on a long-standing conflict between the Korean tax authorities and the courts in respect of "royalties" as prescribed by the tax treaty between the Republic of Korea and the United States. In this specific but significant set of circumstances, a Korean resident manufactures certain goods with a view to selling them in the US market, and in the course of its manufacturing, infringes upon a US patent. Disputes have arisen as to the source and nature of the arising cross-border payments.
650		4	_aPATENTES _947974
650		4	_aIMPUESTOS _947460
650		4	_aCONVENIOS _941141
650		4	_aTRATADOS INTERNACIONALES _948608
650		4	_aCOREA DEL SUR _941319
650		4	_aESTADOS UNIDOS _942888
773	0		_9167031 _oAPTB/2021/2 _x 1385-3082 _tAsia - Pacific Tax Bulletin _w(IEF)98480 _gv. 27, n. 2, 2021, 8 p.
942			_cRE