Overview of Korean Supreme Court Case Law Regarding Beneficial Ownership

Journal
Author
Park, J-C.; Choi, I-J.
Country
Korea (Rep.)
Published Date
Issue
Bulletin for International Taxation 2018 (Volume 72), No. 6
FormatPDF
EUR
45
| USD
50 (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.