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GloBE Country Guide: South Korea


Status Enacted
LawLaw 19191 of December 31, 2022.
Effective DateJanuary 1, 2024.
IIRYes (2024).
UTPRYes (2024).
Filing DeadlinesStandard.

  1. Legislation
  2. General
  3. Differences to Model Rules
  4. Qualifying Domestic Minimum Top-Up Tax
  5. Administration and Filing
  6. Penalties

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