The Resource Korea's evolving royalty source rule

Korea's evolving royalty source rule

Label
Korea's evolving royalty source rule
Title
Korea's evolving royalty source rule
Creator
Subject
Language
eng
Summary
In this article, the authors discuss the history of Korea's royalty source rule, specifically the sourcing of income from licensing patents held by nonresidents, and the most recent efforts to change the Supreme Court's position
Citation source
In: Tax notes international. - Falls Church. - Vol. 98 (2020), no. 4 ; p. 447-450
http://library.link/vocab/creatorName
  • Kim, S.H
  • Jang, S.D
  • Chang, M
Geographic coverage
Asia
Language note
English
http://library.link/vocab/subjectName
  • royalties
  • source of income
  • patent
  • licensing
  • non-resident
  • case law
  • tax treaty
Label
Korea's evolving royalty source rule
Publication

Library Locations

    • IBFD Library AmsterdamBorrow it
      Rietlandpark 301, Amsterdam, 1019 DW, NL
      52.3736660 4.9336932
Processing Feedback ...