Market Intelligence

In Korea, news articles related to the grant or exercise of stock options by various companies are frequently observed.

The Implementation Act of the Arrangement between Korea and Taiwan for the Avoidance of Double Taxation and Prevention of Fiscal Evasion with Respect to Taxes on Income ...

It has been a year since the introduction of the special tax provision that enables taxpayers to treat foreign pass-through entities, which may not be considered as such in Korea, as pass-through entities for Korean tax purposes.

The draft presidential decree regulations, released on January 23, 2024following 2023 Tax Law Amendment announced, has been revised, finalized and published by the Ministry of Economy ...

Korea recently published new regulations containing detailed implementation guidance in regard to Global Minimum Tax (OECD Pillar Two).

For investors in enterprises in the Korean semiconductor industry and other national strategic industries, a new tax bill has been passed that (i) increases the base tax credits received by these enterprises...