Korea

TP Newsletter (21 September 2015) 

Recent updates for global transfer pricing overview
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  • India : High Court decision of rejecting comparables by functional differences
  • U.S.A : IRS released new practice units for foreign-to-foreign transactions
  • Korea : Administrative Court decision that related-party marketing fee subject to customs duty, overturned in High Court
  • Korea : Offering 18-Month APAs for “Global headquarters” companies

 

 

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