The Resource Withholding tax on software payments from Korea : the latest word

Withholding tax on software payments from Korea : the latest word

Label
Withholding tax on software payments from Korea : the latest word
Title
Withholding tax on software payments from Korea : the latest word
Creator
Subject
Summary
This article reveals Korea's search for rules on the issue of taxation of software payments. It deals with the history of how the government arrived at its current position as well as with the revised basic rules, effective as of August 1, 1996, which were drafted with the stated intent of bringing them into conformity with OECD principles
Citation source
In: Tax notes international. - Arlington. - Vol. 13 (1996),
http://library.link/vocab/creatorName
Sprague, G.D
Language note
English
http://library.link/vocab/subjectName
  • software
  • royalties
  • withholding tax
  • income classification
Label
Withholding tax on software payments from Korea : the latest word
Instantiates
Publication
Abbreviated title
TaxNint
Label
Withholding tax on software payments from Korea : the latest word
Publication
Abbreviated title
TaxNint

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      Rietlandpark 301, Amsterdam, 1019 DW, NL
      52.3736660 4.9336932
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