Korea’s VAT Rules on Cross-Border Digital Services

Journal
Lee, M.J.
Korea (Rep.)
Bulletin for International Taxation 2018 (Volume 72), No. 6
PriceUSD 45

This article examines the VAT rules regarding the consumption of cross-border digital services in Korea with an analysis of its application of the concept of tax neutrality, efficiency and practicality, together with other fundamental principles of taxation.