International Tax Review is part of Legal Benchmarking Limited, 4 Bouverie Street, London, EC4Y 8AX

Copyright © Legal Benchmarking Limited and its affiliated companies 2025

Accessibility | Terms of Use | Privacy Policy | Modern Slavery Statement

South Korea

It follows the end of a tax break created by the former prime minister; in other news, amount B has taken one step closer to reality
Jurisdictions that have ratified the global minimum tax are now in the process of making it a reality
The European Commission is set to face WTO complaints from India and other countries over the Carbon Border Adjustment Mechanism, while a federal judge dismisses two tax charges against Hunter Biden.
A steady stream of countries has announced steps towards implementing pillar two, but Korea has got there first. Ralph Cunningham finds out what tax executives should do next.
Sponsored

Sponsored

  • Sponsored by Tax Partner AG, Taxand Switzerland
    Hendrik Blankenstein, Tom Lawson and Caterina Colling Russo of Tax Partner AG – Taxand Switzerland present a comparative study on how the OECD’s guidance on financial transactions will impact the characterisation and pricing of inter-company loans for MNEs in Switzerland.
  • Sponsored by EXA AG
    Frank Schoeneborn and Divya Vir Rastogi of EXA AG discuss how the development of state-of-the-art operational transfer pricing solutions are enhancing the day-to-day work of tax professionals.
  • Sponsored by Arendt & Medernach
    The OECD has released its long-awaited transfer pricing guidance on financial transactions. Danny Beeton and Alain Goebel of Arendt & Medernach review the guidance and suggest the best approaches for pricing and documentation.