An End of a Journey or a New Beginning? – The 2012 Trilogy of Supreme Court Decisions on International Tax

In this article, the author provides an in-depth analysis of the key Supreme Court decisions in 2012 in Korea, namely the Lone Star, LaSalle and WiniaMando cases. These landmark cases relate to important international tax concepts such as beneficial ownership and substance over form and provide useful insight on the approach taken towards these theoretical tax concepts in the real world.