I'd like to share my article contributed to 'Getting the Deal Through' this year. This article provides the summary of the Korean transfer pricing rules and trends for 2015. Should you need a full *.pdf copy of the article, please send me an email to txk175@gmail.com.
2014년 12월 21일 일요일
Korean Transfer Pricing Rules and Regulations (2014)
Labels:
arm's length,
BEPS,
branch,
comparable,
controlled,
CUP,
deductibility,
expense,
guarantee fee,
head-office,
Korea,
LCITA,
method,
south korea,
tax,
TPM,
Transfer pricing,
Transfer pricing rules,
uncontrolled
김태현 (Tea Heun Kim)
세테리스패리버스 (Ceteris PARIBUS) 대표
홈페이지: https://www.facebook.com/ceterispbs/
학력:
펜실베니아 주립대 (Pennsylvania State University) 경제학과 졸업
자격:
미국 세무사 자격 (Enrolled Agent)
영국 고급국제조세자격 (Advanced Diploma in International Taxation)
협회:
미국세무사협회 (National Association of Enrolled Agent) 정회원
영국조세전문가협회 (Chartered Institute of Taxation) 국제회원
경력:
법무법인 광장 2013 ~ 2016
Transfer Pricing Associates B.V. (네덜란드) 2012
김장 법률사무소 2008 ~ 2011
법무법인 율촌 2006 ~ 2008
삼일회계법인 2004 ~ 2006
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