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Korea International Tax

Transactions between Korean corporations and foreign corporations are an area of interest to Korean tax authorities. This is especially true if the transaction is between related parties.

Liaison office

New tax obligations for liaison offices have been established.

​Income of foreign corporations

Flow on how income earned by foreign companies in Korea is taxed

Interest Rate

LIBOR is no longer used for appropriate interest rates.

Integrated fund management

​A new tax law has been established to tax the consolidated management of funds by multinational companies.

Credit Default Swap Risk

A credit default risk swap is applied at an appropriate interest rate.

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