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Korea - Guidance on Intercompany Guarantee Transactions: Amendment of Law for Coordination of International Tax Affairs

Country:
Korea
Author:
J.-h. Kim
Issue:
International Transfer Pricing Journal, 2013 (Volume 20), No 4
Published:
10 July 2013
This article describes some recent efforts by the Korean tax authorities to enact statutory provisions setting out the standards in determining arm’s length guarantee fees.
 
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