• Service: Tax
  • Type: Publication series, Regulatory update
  • Date: 11/30/2015

Tax Brief 2015 November 

English version of tax update for foreign companies.
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  1. The OECD released its final report for its Base Erosion and Profit Shifting (“BEPS”) action plan
  2. The Korean tax authority will shorten the approval period of one-sided Advance Pricing Agreements (“APAs”) for transfer pricing of intangible assets
  3. The Ministry of Government Administration and Home Affairs has included a provision for expanding the acquisition tax on trust assets in the proposed tax amendments for 2016
  4. Large companies won a lawsuit on surety commissions paid by foreign subsidiaries.
  5. The NTS rejected current deduction of class-action lawsuit settlement costs