키워드
Foreign Investment Fund, Withholding Tax, Refund Procedure, Substance-over-Form, Agent PE, Tax Treaty Access, Confirmation of Exemption Status
외국계 투자펀드에 대한 조세조약의 적용과 과세문제
Tax Implications for the Korean Source Income of Foreign Investment Fund
약어 : STLR
2007, vol.13, no.1, pp. 219-248 (30 pages)
DOI : 10.16974/stlr.2007.13.1.007
UCI : G704-001306.2007.13.1.009
발행기관 : 한국세법학회
1법무법인 율촌
2법무법인 율촌
Foreign Investment Fund, Withholding Tax, Refund Procedure, Substance-over-Form, Agent PE, Tax Treaty Access, Confirmation of Exemption Status
Loading....