April 21, 2026

NTS Tax Audit Reform: A Paradigm Shift

From April 2026, Taxpayers May Choose Their Own Regular Tax Audit Timing
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January 5, 2026

Tax Changes in 2026: Key Highlights for International Companies

The Ministry of Economy and Finance’s "2025 Tax Reform Act" proposal, which we shared in our August 2025 newsletter, was finally passed by the National Assembly plenary session (December 2, 2025). The...
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August 7, 2025

Tax Reform Act 2025 - Summary of Key Highlights for Foreign Invested Entities

On July 31, 2025, the Ministry of Economy and Finance announced a draft for the 2025 tax reform. This tax reform bill must go through the National Assembly reconciliation process and pass the plenary ...
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August 6, 2025

Key industrial and tax policy directions for foreign-invested entities under the new government

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June 10, 2025

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

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June 10, 2025

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

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