The South Korea National Tax Service has published English-language tax news for April 2018 on certain changes resulting from the 2018 tax reform ({News-2018-01-10/A/3-previous coverage}), including in relation to arm's length price determination and APA procedures:
- Non-price related conditions to be considered when calculating arm’s length price for tax years beginning on or after 1 January 2018: When determining the arm’s length price, non-price related transaction conditions s…