On December 31, 2022, South Korea passed Law 19191 to amend the International Tax Adjustment Act to provide for the Pillar Two Global Minimum Tax from January 1, 2024.
As a members only resource, we include an unofficial English translation of the South Korean Global Minimum Tax Law.
[Enforcement 2023. 1. 1.] [Law No. 19191, 2022. 12. 31., Partial Amendment]
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