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TITLE Supreme Court Decision 2014Du39784 Decided June 10, 2016【Revocation of Rejection of a Petition for Correction of Corporate (Withholding) Tax】 [full Text]
Summary
Whether damages for delay resulting from delayed performance of monetary obligations constitute an “interest” under Article 13(6) of the Convention between the Republic of Korea and the United States of America for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion with respect to Taxes on Income and the Encouragement of International Trade and Investment (negative)
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