Open AccessA study on the Improvement of the Korea-US Tax Treaty Article 12 dividend income derived by Paternity Company - focused on the concept of "ownership" -
Author(s) -
김영순
Publication year - 2015
Publication title -
sungkyunkwan law review
Language(s) - English
Resource type - Journals
eISSN - 2671-7646
pISSN - 1229-943X
DOI - 10.17008/skklr.2015.27.2.014
Subject(s) - dividend , dividend tax , business , accounting , income tax , public economics , economics , state income tax , finance , tax reform , gross income
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