South Korea: Taxpayers rush for protection from transfer pricing audits
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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