| 000 | 01048nab#a2200265#c#4500 | ||
|---|---|---|---|
| 003 | IEF | ||
| 005 | 20220805123102.0 | ||
| 008 | 170809s2017 NLD|| #####0 b|ENG|u | ||
| 040 | _aIEF | ||
| 041 | _aENG | ||
| 100 | 1 |
_aYang, Han Hiu _965591 |
|
| 245 |
_aCapital gains rollovers in Korea ( Rep. ) _c Han Hui Yang and Richard Krever _hElectrónico |
||
| 260 | _c2017 | ||
| 500 | _aDisponible únicamente la versión electrónica a través de la Biblioteca del Instituto de Estudios Fiscales. Resumen. Conclusión. | ||
| 650 | 4 |
_aPLUSVALIAS _943197 |
|
| 650 | 4 |
_aRENDIMIENTOS DE CAPITAL _948255 |
|
| 650 | 4 |
_aIMPUESTOS _947460 |
|
| 650 | 4 |
_aCOREA DEL SUR _941319 |
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| 520 | _aThe authors, in this article, review the Korean capital gains tax regime generally, illustrate how rollovers operate in Korea and consider the unique aspects of the Korean incorporation rollover. | ||
| 700 | 1 |
_aKrever, Richard E. _924255 |
|
| 773 | 0 |
_tBulletin for International Taxation _gv. 71, n. 5, May 2017 |
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| 942 | _cART | ||
| 942 | _z148422 | ||
| 999 |
_c42425 _d42425 |
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