The Resource Recent issues regarding permanent establishments in Korea

Recent issues regarding permanent establishments in Korea

Label
Recent issues regarding permanent establishments in Korea
Title
Recent issues regarding permanent establishments in Korea
Creator
Subject
Language
eng
Summary
In this article, the author considers recent developments with regard to various issues relating to permanent establishments in Korea, with emphasis on Korean legislation and case law, and the implications of the revised provisions of article 5 of the OECD Model (2017)
Citation source
In: Bulletin for international taxation. - Amsterdam. - Vol. 72 (2018), no. 6 (special issue) ; p. 380-390
http://library.link/vocab/creatorName
Lee, K.G
Geographic coverage
Asia
Language note
English
http://library.link/vocab/subjectName
  • OECD Model
  • PE
  • fixed place of business
  • tax treaty
  • construction project
  • agency PE
  • services
  • advance tax ruling
  • case law
  • VAT
  • BEPS Project (OECD)
Label
Recent issues regarding permanent establishments in Korea
Instantiates
Publication
Label
Recent issues regarding permanent establishments in Korea
Publication

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      52.3736660 4.9336932
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