Much Ado about Nothing? – A Critical Review of the TMW Decisions of the Supreme Court of Korea

Journal
Author
Yoon, J-H.
Country
International; Korea (Rep.); OECD
Published Date
Issue
Bulletin for International Taxation 2019 (Volume 73), No. 4
FormatPDF
EUR
45
| USD
50 (VAT excl.)

In this article, the author considers the taxation of funds that invest in Korean assets and derive Korean-source income with specific reference to the recent decisions of the Supreme Court of Korea in TMW (2015).