South Korea's National Tax Service (NTS) issued a release on 28 April 2026 concerning the global minimum tax filing requirements. The release provides an overview of the requirements as well as specific filing rules. This includes the following three filings:
- The GloBE Information Return (GIR), which must be filed electronically via the Hometax system by domestic constituent entities (group may designate a single entity), unless filed in another jurisdiction and exchanged with Korea;
- The Fo…