South Korea: Withholding Tax

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Tax law and international tax law thought leadership, articles, podcasts, videos and webinars from expert sources across the legal world. Explore insights covering topics such as capital gains tax, corporate tax, income tax, inheritance tax, national insurance, property taxes, sales taxes, VAT, GST, tax authorities, transfer pricing and withholding tax.

South Korea Ramps Up Its Effort To Jack Up Foreign Investors Trading Volume In Its Bourses Through Easing Tax Regulation Starting From 2024

The term "Korea discount" made headlines of major newspapers for quite a while since 2022. Korea discount is a term used to describe a phenomenon in the stock market where equities traded on Korean stock exchanges are undervalued compared to global peers.

South Korea Government

LK

Lee & Ko

Strategic Considerations For Korean Investors - Leveraging The Special Tax Provision For Foreign Pass-Through Entities

It has been a year since the introduction of the special tax provision that enables taxpayers to treat foreign pass-through entities, which may not be considered as such in Korea, as pass-through entities for Korean tax purposes.

South Korea Tax

LK

Lee & Ko

Key Tax Law Amendments In The Draft 2020 Tax Revision Bill

On July 22, 2020, the Ministry of Economy and Finance publicly released the 2020 draft Tax Revision Bill (the ‘Draft Bill').

South Korea Tax

LK

Lee & Ko

Court Holds Royalties For Foreign-Registered Patents Are Not Subject To Withholding Tax In Korea

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...

South Korea Tax

LK

Lee & Ko

South Korean Court Upholds Impeachment

South Korea Employment

IL

Ius Laboris

South Korean Supreme Court Redefines 'Ordinary Wages'

South Korea Employment

IL

Ius Laboris

Cross-Border Catch-Up: South Korea's New Wage Enforcement Rules (Podcast)

South Korea Employment

OD

Ogletree, Deakins, Nash, Smoak & Stewart

Korea Designs Update

MC

Marks & Clerk

Powering the Grid: South Korea's 2025 ESS Auction

South Korea Energy

GT

Greenberg Traurig, LLP

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Latest Videos

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#TaxMantra | AAR To BAR - A Quantum Change

VA

Vaish Associates Advocates

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