The Resource Taxation of indirect equity transfers : South Korea

Taxation of indirect equity transfers : South Korea

Label
Taxation of indirect equity transfers : South Korea
Title
Taxation of indirect equity transfers : South Korea
Creator
Subject
Language
eng
Summary
This article considers the substance-over-form principle, piercing the corporate veil, withholding tax on capital gains, taxpayer and practical difficulties in enforcing the tax payment obligation, refund claims, and the mutual agreement procedure
Citation source
In: Asia-Pacific tax bulletin. - Amsterdam. - Vol. 17 (2011),
http://library.link/vocab/creatorName
Ahn, S-J.
Geographic coverage
Asia
Language note
English
http://library.link/vocab/subjectName
  • cross-border transaction
  • capital gains tax
  • withholding tax
  • share transfer
  • SPV
  • substance over form
Label
Taxation of indirect equity transfers : South Korea
Instantiates
Publication
Label
Taxation of indirect equity transfers : South Korea
Publication

Library Locations

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      52.3736660 4.9336932
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