Tax Law

Corporate tax liability on cross-border technology transfer payments

1. 韩美技术转让法人税案

2. Jurisdiction: South Korea (2026-05-18)
3. Original Case: 대법 "韓기업이 美기업에 낸 '노하우 대가'는 법인세 대상"
4. DefendantsGenoscoPlaintiffsGenoscoJudgesOh Seok-junInstitutionsSupreme Court of KoreaSeoul High CourtDongjak Tax OfficeYuhan CorporationGenosco
5. Case Tags: Tax Law;International Tax Treaty;Intellectual Property;Supreme Court Ruling

1. Rhodes v. U.S. Internal Revenue Service

2. Jurisdiction: United States (February 18, 2026)
3. Key Figures: Plaintiff: Michael Rhodes; Defendant: U.S. Internal Revenue Service (IRS)
4. Case Tags: Tax Law;Constitutional Challenge;Fourth Amendment;Data Privacy