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Korea: Tax News, June 2006 - Kore
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Report of Transfer Pricing (“TP”) Method
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With the revision, taxpayers who transact business with foreign related parties would not be required to report a TP method when filing a tax return if the amount of transaction with the related parties does not exceed 5 billion won (0.5 billion won in case of service transaction). Prior to the revision, taxpayers who had crossborder transactions with foreign related parties were required to report the TP method with a tax return regardless of the transaction amount.
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Monthly Tax Newsletter
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Page Last Updated: July 3, 2006
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Source: Deloitte Touche Tohmatsu (English)
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©2012 Deloitte Türkiye.
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