Korea

TP Newsletter (10 August 2015) 

Recent updates for global transfer pricing overview
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  • U.S. Will Exchange Country-by-Country Data Only With Treaty, TIEA Partners, Official Says
  • Germany, Netherlands Agree to Swap Transfer Pricing Data in Wake of ‘Lux Leaks’
  • India - Multiple-year data allowed, transfer pricing rules satisfied
  • India: First APA Rollback Signed; Concerns U.S. Company
  • Hong Kong IRD challenges transfer pricing arrangements on recharges from head office or service companies
  • Amendment of Korean Transfer Pricing Regulation according to BEPS Action Plan
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    Korean Only