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

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
Contributor
Subject
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
Instantiates
Publication
Label
Lone Star Fund III (Bermuda) LP v Director of Yeok-sam Department of Revenue
Publication

Library Locations

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