June 10, 2025

Korea’s Pillar 2 Implementation and GloBE Filing Requirements for MNEs

The global minimum tax was recently introduced in the Law for the Coordination of International Tax Affairs (“Pillar 2”). This introduction email was and summarized and prepared for a Multi-National C...
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June 10, 2025

Employer’s obligations related to stock-based compensation from a foreign controlling shareholder

Korea mandates reporting of stock-based compensation from 2024; first filing due March 10, 2025. Find out more
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