Practical, plain-English guidance on Korean tax for multinational teams — from VAT registration to permanent establishment risk to tax audits — without the jargon.
K-ITAX focuses on the questions that come up most often when a multinational company operates in, sells into, or expands to Korea.
Cross-border structuring, treaty positions, and Korea-specific tax risk for multinational groups.
Registration, invoicing, refund claims, and withholding obligations on cross-border payments.
Related-party transaction documentation, benchmarking, and common audit flashpoints.
PE risk assessment for representative offices, remote employees, and agency arrangements.
What to expect during a Korean tax authority audit, and how to prepare before one starts.
Global minimum tax and information reporting developments relevant to Korean operations.
Korean CIT filing essentials, deadlines, and common compliance pitfalls for foreign-invested entities.
Branch vs. subsidiary decisions, HQ-to-Korea cost allocations, and related-party financing.
Instead of restating law firm client alerts, K-ITAX starts from the questions global tax and finance teams actually ask about Korea.
When a foreign company needs to register for Korean VAT, how simplified registration for digital services works, and whether VAT can be recovered without a Korean entity.
Read the guide ▸Does hiring one employee in Korea create a taxable presence? How Korean tax authorities assess fixed-place and agency PE risk.
Full guide in progressA practical guide to choosing the right business structure for foreign companies entering Korea — and why the cheapest option to set up isn't always the cheapest to operate.
Read the guide ▸K-ITAX exists to help multinational companies understand and navigate Korea's tax environment — cross-border transactions, corporate tax, VAT, withholding tax, transfer pricing, permanent establishment issues, tax audits, and tax controversy.
The content here is written from real-world international tax practice, with a focus on translating complex Korean tax rules into practical guidance that global headquarters and local finance teams can actually use.
Read more about K-ITAX ▸These are personal views shared for general educational purposes and do not represent the views of any employer or organization. Nothing on this site is legal or tax advice. See full disclaimer below.
K-ITAX also publishes short-form videos breaking down Korean tax topics for foreign businesses — VAT, transfer pricing, PE, withholding tax, Pillar Two, and more.
Visit the K-ITAX Channel ▸Bite-sized explainers on Korean tax rules, built for people who don't have time to read a 40-page client alert.
@k-itax on YouTube