GloBE Country Guide: South Korea

Summary

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

Contents
  1. Legislation
  2. General
  3. Differences to Model Rules
  4. Qualifying Domestic Minimum Top-Up Tax
  5. Administration and Filing
  6. Penalties
  7. Sourcing South Korea’s GloBE Law to the OECD Model Rules

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