Capital Gains Rollovers in Korea (Rep.)

Journal
Yang, H.H.; Krever, R.E.
Korea (Rep.)
Bulletin for International Taxation 2017 (Volume 71), No. 5
PriceUSD 45

The authors, in this article, review the Korean capital gains tax regime generally, illustrate how rollovers operate in Korea and consider the unique aspects of the Korean incorporation rollover.