Mondaq All Regions - South Korea: Tax
Yulchon LLC
On June 7, 2017, Korea signed the Multilateral Convention to Implement Tax Treaty Related Measures to Prevent Base Erosion and Profit Shifting at a signing ceremony hosted by the OECD in Paris.
Yulchon LLC
Tax laws including the Law for Coordination of International Tax Affairs, the Corporate Income Tax Law, the Individual Income Tax Law and the Special Tax Treatment Control Law have been amended in order to enforce BEPS related international taxation guidelines.
Kim & Chang
MOSF has submitted the draft tax law amendment to the National Assembly.
KPMG
Korean companies that have expanded its business to India is now able to resolve the difficulties faced due to double taxation by the local tax authorities.
Yulchon LLC
The Ministry of Strategy and Finance finalized scope of Combined Report of International Transactions and confirmed taxpayers subject to the CRIT requirement through its official announcement...
Lee & Ko
In May 2016, a Korean taxpayer won its victory over the Korean tax authority when the Seoul High Court overruled the tax authority's assessment against the taxpayer...
Yulchon LLC
The amendment will expand the scope of MAP applicants so that even non-residents or foreign companies not having a place of business in Korea can request a MAP.
Lee & Ko
On April 14 2016, the MOSF also issued an administrative notice (the "Notice") setting forth the guidance on how and by whom the CRITI may be prepared and filed.
Kim & Chang
Mr. Sang Ryule Han, the Commissioner of the National Tax Service ("NTS"), announced a plan for the NTS to newly introduce the "Horizontal Monitoring System" in 2009 during an award ceremony held by the EU Chamber of Commerce in Korea on December 10.
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Lee & Ko
On April 14 2016, the MOSF also issued an administrative notice (the "Notice") setting forth the guidance on how and by whom the CRITI may be prepared and filed.
Lee & Ko
In May 2016, a Korean taxpayer won its victory over the Korean tax authority when the Seoul High Court overruled the tax authority's assessment against the taxpayer...
Yulchon LLC
The Ministry of Strategy and Finance finalized scope of Combined Report of International Transactions and confirmed taxpayers subject to the CRIT requirement through its official announcement...
Yulchon LLC
On June 7, 2017, Korea signed the Multilateral Convention to Implement Tax Treaty Related Measures to Prevent Base Erosion and Profit Shifting at a signing ceremony hosted by the OECD in Paris.
Yulchon LLC
The amendment will expand the scope of MAP applicants so that even non-residents or foreign companies not having a place of business in Korea can request a MAP.
Yulchon LLC
Tax laws including the Law for Coordination of International Tax Affairs, the Corporate Income Tax Law, the Individual Income Tax Law and the Special Tax Treatment Control Law have been amended in order to enforce BEPS related international taxation guidelines.
Kim & Chang
MOSF has submitted the draft tax law amendment to the National Assembly.
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