Korea

TP Newsletter (2 Mar 2015) 

Recent updates for global transfer pricing overview
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  • Taiwan: Separate analysis for certain controlled transactions
  • OECD: OECD published guidance on BEPS Action 13 (Transfer pricing documentation, country-by-country reporting)
  • Ukraine: Transfer pricing rules are revised, expanded
  • Ecuador Enacts royalty deduction limit as part of sweeping tax changes
  • Spain Taking Unilateral BEPS Action, Plans to Adopt Reporting Template in 2015

 

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