Korea

TP Newsletter (25 January 2016) 

Recent updates for global transfer pricing overview
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  • BEPS Update: Countries implementing transfer pricing documentation, country-by-country reporting
  • United States: Proposed regulations Country-by-country reporting; text of regulations
  • Poland Announces Transfer Pricing Verifications to
    Begin in 2016 
  • China Signed Nine APAs in 2014; Sharp Drop from 19 in Previous Year