Important Korean Transfer Pricing Resources

Government Links

Korean Ministry of Strategy and Finance
 

Other Resources

English Summary of Korea's Transfer Pricing Regime
This link provides a summary of Korea's transfer pricing regime, taken from the Law on Coordination of International Tax Affairs (LCITA) provided by the Korean Ministry of Strategy and Finance.  Link to full LCITA.

Korea Customs Act Enforcement Decree and Enforcement Regulation Related to Customs Valuation

   

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