BDO Korea provides professional advisory service for the matters you may face while doing business in Korea. Please see the following Q&As frequently asked from multinational companies and feel free to contact us for further information.

01. Taxation of corporations and branches: 법인과 지점의 조세 부담 차이

02. Criteria for zero-rate VAT: 부가세 영세율 적용 범위

03. VAT payment by Proxy: 부가세 대리납부

04. Exclusion of input VAT deduction: 부가세 매입세액 불공제

05. VAT obligation on e-services: 전자상거래의 부가세 신고

06. Eligible evidence for tax deduction: 적격증빙

07. Tax limit of entertainment expenses: 접대비 부인

08. Permanent establishment: 고정사업장

09. Determination of non-resident: 비거주자 판단

10. Deductibility of Directors bonus and severance benefit: 임원 상여금 및 퇴직금의 손금 산입

11. Income tax for foreign employees: 외국인 근로자의 소득세

12. Overview of taxation on the domestic source income of a non-resident or a foreign corporation: 외국법인 원천징수

13. Corporate income tax: 법인세 계산 개요

14. Year-end tax settlement: 근로소득 연말정산

15. Arm's length price: 정상가격

16. Thin capitalization: 과소자본제도

17. Documents attached to corporate tax return-international transactions: 법인세신고시 부속서류

18. Criteria of SMEs: 중소기업의 범위

19. Resident tax (Pro Rata Property) return/payment: 주민세(재산분) 신고/납부

20. VAT Refund of a foreign entity or a liaison office: 외국사업자 연락사무소의 부가가치세 환급

21. Korean transfer pricing documentation rule related to BEPS: BEPS관련 이전가격 보고서

** The information contained herein is of a general nature and is not an official opinion. The statement and references in this document are not verified, thus there can be no guarantee that such information is accurate, reliable, and complete as of the date you read. No one should act on such information without appropriate professional advice after a thorough examination of the particular situation. Any commercial use of this information is prohibited without our prior consent.