Time to reform Korean government bonds.

• Autores: Nick De Boursac
• Localización: International financial law review, ISSN-e 0262-6969, Vol. 35, Nº. 32 (8/15/2016), 2016, págs. 4-4
• Idioma: inglés
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• Resumen

  • The article discusses the need of Korea to reinstate the withholding tax exemption for Korean Government Bond (KGB) income earned by foreign investors. Topics discussed include the strong position of the Korean economy to support the reform, the application of Korea's effective withholding tax rate to all coupons earned by foreigners from KGBs, and tests that illustrate how the withholding tax fails to meet the basic requirements of a sound tax regime.