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

Journal
Kim, J-h.
Korea
International Transfer Pricing Journal 2013 (Volume 20), No. 4
FormatPDF
EUR
40
| USD
45
(VAT excl.)

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.