Korean insights & regulatory updates - Issue 8: June 2023

This publication mainly highlights important changes for your business and covers topics around accounting, tax, HR and payroll. 

Check out our Issue 8 for updates on the following key areas:

• Rationalization of double taxation adjustment on dividends from foreign subsidiaries.
• Obligation to issue VAT invoices for transactions with foreign liaison offices.
• Additional requirements on zero tax rate to YouTubers.•Reduction of securities transaction tax rate.
• Adjustment on social insurances contributions.
• Result and implications of the review and supervision of listed companies in 2022.

Please do not hesitate to contact us if you have any question.