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A domestic corporation or a foreign corporation with a domestic place of business must submit a transaction statement fo...

Special Taxation Rules for Foreign Expatriates 1. Overview The Special Tax Treatment Control Law (“STTCL”) prescribe...

Zero-rated VAT in Korea 1. Introduction The zero-rated VAT system applies a zero percent VAT rate to exported goods and ...

Tax loss carryforward 1. Overview The Korean tax law allows tax losses incurred within certain periods to be set off aga...

Value Added Tax (“VAT”) in Korea 1. Overview Just as Corporate Income Tax and Personal Income Tax, VAT is an...

Taxation on Branches of Foreign Corporations in Korea 1. Overview The branch tax is a tax that is additionally applied o...

Thin Capitalization Rule in Korea Overview The methods by which a foreign invested corporation in Korea can attract fund...