Regional tax minimization

Journal
Author
Shim, J.; Hong, J.
Country
Korea (Rep.)
Published Date
Issue
Asia-Pacific Tax Bulletin 2007 (Volume 13), No. 4
FormatPDF
EUR
45
| USD
50 (VAT excl.)

This article considers the ability to structure a local manufacturing subsidiary as toller/consignment contract manufacturer for a principal company and the tax implications.