The Resource Korean supreme court clarifies tiebreaker rules in Japan-Korea tax treaty

Korean supreme court clarifies tiebreaker rules in Japan-Korea tax treaty

Label
Korean supreme court clarifies tiebreaker rules in Japan-Korea tax treaty
Title
Korean supreme court clarifies tiebreaker rules in Japan-Korea tax treaty
Creator
Subject
Language
eng
Summary
In this article, the authors discuss a recent Korean Supreme Court judgment that clarifies the application of the tie-breaker rule in the Japan-Korea tax treaty when a cross-border worker could be considered a resident of either country
Citation source
In: Tax notes international. - Falls Church. - Vol. 95 (2019), no. 9 ; p. 855-858
http://library.link/vocab/creatorName
  • Cho, Y.H
  • Kim, K.D
  • Dryden, J
Geographic coverage
Asia
Language note
English
http://library.link/vocab/subjectName
  • tie-breaker rule
  • tax treaty
  • cross-border worker
  • residence
  • case law
Label
Korean supreme court clarifies tiebreaker rules in Japan-Korea tax treaty
Instantiates
Publication
Label
Korean supreme court clarifies tiebreaker rules in Japan-Korea tax treaty
Publication

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