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The current transfer pricing environment for multinational enterprises in Korea Young-Joo Kim

By: Kim, Young-Joo .

Material type: Article

ArticlePublisher: 2018Subject(s): EMPRESAS MULTINACIONALES

| PRECIOS DE TRANSFERENCIA

| COREA DEL SUR

Online resources: Click here to access online In: Bulletin for International Taxation v. 72, Issue 6, June 2018, p. 366-373Summary: 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.

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Item type	Current location	Home library	Call number	Status	Date due	Barcode
Artículos	IEF	IEF	BIT/2018/6-5 (Browse shelf)	Available		BIT/2018/6-5

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Previous	BIT/2018/6-2 Key issues and recent trends in criminal tax law in Korea	BIT/2018/6-3 The judicial system of Korea	BIT/2018/6-4 Tax transparency and disclosure in Korea	BIT/2018/6-5 The current transfer pricing environment for multinational enterprises in Korea	BIT/2018/6-6 An overview of the protection of taxpayer rights in Korea	BIT/2018/6-7 Recent issues regarding permanent establishments in Korea	BIT/2018/6-8 Korea's VAT rules on cross-border digital services	Next

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Resumen.

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.

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Biblioteca del Instituto de Estudios Fiscales

The current transfer pricing environment for multinational enterprises in Korea Young-Joo Kim

By: Kim, Young-Joo.

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By: Kim, Young-Joo .