
French & European Business Group
A multilingual team with extensive cross-border experience is supporting French and European companies in investing and operating in South Korea.
A multilingual team with extensive cross-border experience is supporting French and European companies in investing and operating in South Korea.
A Guide to Listing on the Korean Exchange
This booklet presents a brief overview of Korean corporate and individual income taxes.
A stable solution helps you navigate uncertain times
PwC Korea’s Southeast Asia platform offers comprehensive and specialized advisory services to our clients, supporting them in the successful entrance, investment, and expansion in the Southeast Asian market.
PwC Korea's People & Organisation Team can provide tax compliance and consulting services for professional athletes to comply with reporting obligations under the Korean Individual Income Tax Law.
PwC Korea's Global Negotiations Team can guide you through the planning, preparation, and execution of a commercial negotiation.
PwC Korea’s Global Disputes Team supports Korean and foreign companies with recently completed deals during post-closing/completion price adjustment negotiations to protect their deal value
PwC Korea’s Market Development and Expansion Team support foreign companies seeking to enter or build their business in the Korean market.
Samil PwC CMAAS Private Equity Service
Amendments to Seven Tax Laws, including Increased Tax Credit Rates for Semiconductor Facility Investments / Amended Corporate Income Tax Law / Whether foreign tax credits can be applied to the portion of dividends received from a foreign subsidiary that is not excluded from gross income 등
Amendment to Korean Tax Law imposing Enforcement Fines on Taxpayers for Failure to Submit Documents during Tax Audits
National Tax Administration Policy Plan for 2025 / Whether the R&D tax credit applies to contract R&D expenses for next-generationcomputer systems 등
2024 Key Proposed Amendments to Korean Transfer Pricing Regulations
Government’s Bill to Amend Presidential Decrees of Tax Laws
Government’s Tax Reform Proposals for 2024 Approved by the National Assembly / Amended Enforcement Rules of the Special Tax Treatment Control Law / Whether the gift of shares in a holding company acquired through a contribution in kind constitutes a disposition of shares that triggers the recapture of tax deferral 등
Government Announces Future Plans to Support Comprehensive Measures for the Semiconductor Ecosystem / Amended Presidential Decree of the Corporate Income Tax Law / Meaning of “book value” in applying the book value threshold provision to the valuation of investment shares held by an unlisted company 등
Government Announces Tailored Measures to Stimulate Economic Recovery / Amended Presidential Decree of the Individual Income Tax Law / Whether the deemed acquisition tax liability would arise if an existing shareholderbecame a controlling shareholder due to a capital reduction of the company 등
Ministry of Interior and Safety Announces a Bill to Amend Local Tax Laws / Amended Presidential Decree of the Framework Act on SMEs / Whether an individual would be regarded as a related party of a corporation wherehis relatives hold 30% or more but he does not hold any shares in the corporation 등
MOEF Announces Korea’s tax reform proposals for 2024
Government Announces Economic Strategy for the Second Half of 2024 and Dynamic Economy Roadmap / Amended Presidential Decree of the Comprehensive Real Estate Holding Tax Law / Tax treatment of profits distributed by individual shareholders to their related parties through unfair capital transactions 등
Government to Establish a Growth Ladder for SMEs, Extending the Grace Period for Graduating SMEs to Seven Years / Amended Rules for the Application of a Tariff-rate Quota under Article 71 of the Customs Law / Whether sales discounts offered to employees of a company’s affiliated or partner companies would be treated as...