June 2018  
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Issue No. 6 - 2018 of the Bulletin for International Taxation is now available online.

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Other relevant events and courses:

72nd Congress of the International Fiscal Association
2-6 September 2018,
Seoul, Republic of Korea
> Read more


Current Issues in International Tax Planning
22 - 24 October 2018
Amsterdam, The Netherlands
> Read more

Number 6 - 2018 contains the following:

Korea (Rep.)/International

President’s Welcome

Murray Clayson

Dear Ladies and Gentlemen, and IFA friends, welcome to the 72nd Congress of June 2018the International Fiscal Association (IFA) that is to take place in Seoul on 2-6 September 2018. Our main subjects will be (i) Seeking anti-avoidance measures of general nature and scope – GAAR and other rules, and (ii) Withholding tax in the era of BEPS, CIVs and digital economy.

Korea (Rep.)

Key Issues and Recent Trends in Criminal Tax Law in Korea

Je-Heum Baik

This article provides a concise summary of Korean criminal tax law, including an overview of criminal tax law in Korea with description of its key features, and the recent trend of criminal tax law in Korea with an introduction of major case precedents.

Korea (Rep.)

The Judicial System of Korea – Legal Remedies and the Tax System

Jin Young Bang

This article examines the judicial system in Korea, with an emphasis on the legal remedies available to taxpayers in respect of the tax system.

Korea (Rep.)

Tax Transparency and Disclosure in Korea

Ted Tae-Gyung Kim

In this article, the author reviews the tax transparency and disclosure rules in Korea with an emphasis on the extent to which Korea is compliant with the developments regarding these aspects of taxation that have especially arisen as a result of the OECD/G20 Base Erosion and Profit Shifting initiative.

Korea (Rep.)

The Current Transfer Pricing Environment for Multinational Enterprises in Korea

Young-Joo Kim

The author, in this article, examines recent developments regarding the transfer pricing environment for multinational enterprises in Korea from the perspective of both direct taxation and customs duties.

Korea (Rep.)

An Overview of the Protection of Taxpayer Rights in Korea

Jun-Bong Lee

This article considers the protection of the rights of taxpayers in Korea with specific regard to the relevant provisions of the Constitution of the Republic of Korea and tax legislation in general, and discusses the breadth and effectiveness of taxpayer protection in Korea and the possibility for additional protective measures.

Korea (Rep.)

Recent Issues Regarding Permanent Establishments in Korea

Kyung Geun Lee

In this article, the author considers recent developments with regard to various issues relating to permanent establishments in Korea, with emphasis on Korean legislation and case law, and the implications of the revised provisions of article 5 of the OECD Model (2017).

Korea (Rep.)

Korea’s VAT Rules on Cross-Border Digital Services

Mijung Lee

This article examines the VAT rules regarding the consumption of cross-border digital services in Korea with an analysis of its application of the concept of tax neutrality, efficiency and practicality, together with other fundamental principles of taxation.

Korea (Rep.)

International Tax Cases Involving Substance-over-Form Rules in Korea

Hun Park and Sun Young Kim

In this article, the authors consider Korean domestic law and court cases regarding the application of the substance-over-form rules from an international perspective.

Korea (Rep.)

Overview of Korean Supreme Court Case Law Regarding Beneficial Ownership

Jae-Chan Park and Im-Jung Choi

This article provides an overview of Korean Supreme Court (KSC) decisions regarding how the concept of beneficial ownership in tax treaties is applied and how the Korean-source income derived by foreign transparent entities is taxed in Korea.

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