Importers to South Korea Complain of Uncertainty in Applying Criminal Excise Tax Requirements

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Friday, September 1, 1995
Author: 
Bruce Zagaris
Volume: 
11
Issue: 
9
354
Abstract: 
Importers into South Korea have complained of uncertainty in the application of excise tax requirements that subject importers to substantial criminal and/or administrative penalties and focus on the standards for the imposition of criminal law to transnational business...(more)