Overview of Korean Supreme Court Case Law Regarding Beneficial Ownership

Journal
Park, J-C.; Choi, I-J.
Korea (Rep.)
Bulletin for International Taxation 2018 (Volume 72), No. 6
FormatPDF
EUR
40
| USD
45
(VAT excl.)

This article provides an overview of Korean Supreme Court (KSC) decisions regarding how the concept of beneficial ownership in tax treaties is applied and how the Korean-source income derived by foreign transparent entities is taxed in Korea.