The Resource Lone Star Fund III (Bermuda) LP v Director of Yeok-sam Department of Revenue
Lone Star Fund III (Bermuda) LP v Director of Yeok-sam Department of Revenue
Resource Information
The item Lone Star Fund III (Bermuda) LP v Director of Yeok-sam Department of Revenue represents a specific, individual, material embodiment of a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation.This item is available to borrow from 1 library branch.
Resource Information
The item Lone Star Fund III (Bermuda) LP v Director of Yeok-sam Department of Revenue represents a specific, individual, material embodiment of a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation.
This item is available to borrow from 1 library branch.
- Summary
- Judgment by the Korean Supreme Court, Division two, judgment date 27 January 2012. The main issues in this case were first, whether the Korea-US tax treaty instead of the Korea-Belgium tax treaty should apply to the transaction based on the substance over form principle under which the US limited partnership would be treated as a benificial owner and second, whether the US limited partnership has a legal personality
- Language
- eng
- Label
- Lone Star Fund III (Bermuda) LP v Director of Yeok-sam Department of Revenue
- Title
- Lone Star Fund III (Bermuda) LP v Director of Yeok-sam Department of Revenue
- Language
- eng
- Summary
- Judgment by the Korean Supreme Court, Division two, judgment date 27 January 2012. The main issues in this case were first, whether the Korea-US tax treaty instead of the Korea-Belgium tax treaty should apply to the transaction based on the substance over form principle under which the US limited partnership would be treated as a benificial owner and second, whether the US limited partnership has a legal personality
- Citation source
- In: International tax law reports. - London. - Vol. 14 (2012),
- Language note
- English
- http://library.link/vocab/relatedWorkOrContributorName
- Baker, P
- http://library.link/vocab/subjectName
-
- case law
- substance over form
- treaty interpretation
- limited liability partnership
- beneficial ownership
- capital gains tax
- Label
- Lone Star Fund III (Bermuda) LP v Director of Yeok-sam Department of Revenue
- Label
- Lone Star Fund III (Bermuda) LP v Director of Yeok-sam Department of Revenue
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<div class="citation" vocab="http://schema.org/"><i class="fa fa-external-link-square fa-fw"></i> Data from <span resource="http://link.library.ibfd.org/portal/Lone-Star-Fund-III-Bermuda-LP-v-Director-of/uCynI2q6mkk/" typeof="Book http://bibfra.me/vocab/lite/Item"><span property="name http://bibfra.me/vocab/lite/label"><a href="http://link.library.ibfd.org/portal/Lone-Star-Fund-III-Bermuda-LP-v-Director-of/uCynI2q6mkk/">Lone Star Fund III (Bermuda) LP v Director of Yeok-sam Department of Revenue</a></span> - <span property="potentialAction" typeOf="OrganizeAction"><span property="agent" typeof="LibrarySystem http://library.link/vocab/LibrarySystem" resource="http://link.library.ibfd.org/"><span property="name http://bibfra.me/vocab/lite/label"><a property="url" href="http://link.library.ibfd.org/">International Bureau of Fiscal Documentation</a></span></span></span></span></div>
