International Tax Cases Involving Substance-over-Form Rules in Korea

Journal
Author
Park, H. (Hun); Kim, S.Y.
Country
Korea (Rep.)
Published Date
Issue
Bulletin for International Taxation 2018 (Volume 72), No. 6
FormatPDF
EUR
45
| USD
50 (VAT excl.)

In this article, the authors consider Korean domestic law and court cases regarding the application of the substance-over-form rules from an international perspective.