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Time for a Change: Toward a New Korea-U.S. Income Tax Treaty |
July 14, 2009
Previously published by Tax Notes International on April 20, 2009
The current income tax treaty between the U.S. and Korea has to be modified as it fails to address the current economic requirements of the two countries. There has been continuing discussions regarding possible negotiations for a new treaty. In anticipation of those negotiations, this article examines certain provisions of the current treaty and suggests possible amendments based on the 2006 U.S. model treaty and the 2008 OECD model treaty.
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The views expressed in this document are solely the views of the author and not Martindale-Hubbell. This document is intended for informational purposes only and is not legal advice or a substitute for consultation with a licensed legal professional in a particular case or circumstance. |
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