Korea

TP Newsletter (2 November 2015) 

Recent updates for global transfer pricing overview
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  • BEPS: Current status of implementation in various countries
  • EU: Automatic exchange of information, cross-border tax rulings and APAs
  • India: Sings 16 APAs, vows to chip away at application backlog
  • Korea: National Tax Service (NTS) lost lawsuit cases regarding intra-group guarantee fee transactions