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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.

Contents
  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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