English Translation of the South Korean Pillar Two Law

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.

International Tax Adjustment Act

[Enforcement 2023. 1. 1.] [Law No. 19191, 2022. 12. 31., Partial Amendment]

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