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 ▸A practical guide to choosing the right business structure for foreign companies entering the Korean market — and why the cheapest option to set up isn't always the cheapest to operate.
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 progressThe transfer pricing issues that come up most often in Korean tax audits, and documentation steps that reduce risk.
Full guide in progressHow treaty-reduced withholding tax rates work in practice, and the process for reclaiming over-withheld tax from the NTS.
Full guide in progressHow Korea's global minimum tax rules interact with existing incentives, and the information-reporting obligations to watch.
Full guide in progressWhat to expect when the NTS opens an audit, how to prepare documentation in advance, and common escalation paths.
Full guide in progress