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Research Paper

A Case Study on Changes in Tax Burden due to the Ambiguity in the Classification of Trademark Royalty Income and the Implications of IFRS 18

Byung-Hee Lee1 · Sang-Giun Yim2

1 Korea University Sejong Campus, 2 Kookmin University

Published: August 2026 · Vol. 30 No. 3 · pp. 1-26

DOI: https://doi.org/10.17287/kbr.2026.30.3.1

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