Overview of Korean Supreme Court Case Law Regarding Beneficial Ownership

Journal
Park, J-C.; Choi, I-J.
Korea (Rep.)
Bulletin for International Taxation 2018 (Volume 72), No. 6
PriceUSD 45

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.