OrbitaxTreaty between Korea (Rep.) and Belgium – Korean decision on application of Korean domestic anti-abuse provisions to tax treaties
|Treaty Development|Belgium; Korea (Rep.); United Kingdom
19 December 2012
Report from Ying Zhang, IBFD Research Associate
The Korean Supreme Court delivered a decision on 26 April 2012 in the case of La Salle Asia Recovery International LLP and another v. Director of the Jongro District Tax Officewhere it held that two UK investment funds which had indirectly invested in a Korean company through two Luxembourg and two Belgium companies, were…
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