After the global economic recession, the Korean tax authorities intensified their tax audits. To effectively defend against the tax authorities’ challenges, more taxpayers are considering the development of robust transfer pricing documentation or applying for an advance pricing arrangement, point-out Hwang Su Hyun, Ha Dong Hoon, Warren Chung and Ahn Sang Min of KPMG.
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In the first of a new series of weekly opinion pieces, ITR Editor Tom Baker reflects on the OECD’s attempts to sanitise the US’s brazen pillar two negotiations
The country’s chancellor appears to have backtracked from previous pillar two scepticism; in other news, Donald Trump threatened Russia with 100% tariffs
The tax agency has increased compliance yield from wealthy individuals but cannot identify how much tax is paid by UK billionaires, the committee also claimed
Section 899 of the ‘one big beautiful’ bill would have spelled disaster for many international investors into the US, but following its shelving, attention turns to the fate of the OECD’s pillars
DLA Piper’s co-head of tax for the US and Latin America tells ITR about her fervent belief in equal access to the law, loving yoga, and paternal inspirations
July 15 2025
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