Tax treaty procedures and anti-avoidance rules

• Autores: Sunyoung Kim
• Localización: European taxation, ISSN 0014-3138, Vol. 53, Nº. 1, 2013, págs. 13-17
• Idioma: inglés
• Texto completo no disponible (Saber más ...)
• Resumen

  • In this article, the author describes the procedures for claiming tax treaty benefits under Korean tax law, which were recently revised and came into effect as of 1 July 2012.