Making Dispute Resolution Mechanisms More Effective – Consolidated Information on Mutual Agreement Procedures 2023

Korea

Recent developments relating to MAP in Korea prior to 15 August 2023

Developments relating to MAP in the tax treaty network

• No developments were reported

Other developments relating to MAP

• No developments were reported

Latest Action 14 Peer Review report

22 October 2020 - https://doi.org/10.1787/a06e58db-en

Tax treaty network of Korea

• 96 treaties, applicable to 96 jurisdictions (covering all treaties signed, although not necessarily in force)

• status of MLI: in force.

Table 1. State of play of Korea's tax treaty network

Treaties in line with the Action 14 Minimum Standard following MLI impact	Treaties where actions are ongoing to make them in line with the Action 14 Minimum Standard	Following impact/actions, remaining treaties that are not in line with Action 14 Minimum Standard
86	10	0

Source: OECD

Korea's MAP programme

Organisation of competent authority function

• 26 persons:

  • two heads of unit

  • 24 persons working on MAP cases.

• contact persons for MAP requests:

  • Mutual Agreement Procedure Division of International Taxation Bureau [Email] [e-mail] [Telephone] [phone], [phone] [Fax] [phone] (Mutual Agreement Procedure Division) [Address] 8-14, Guksecheong-ro, Sejong City, Republic of Korea.

Figure 1. Competent Authority Organisational Structure

Source: OECD

Table 2. Guidance on the MAP process

MAP guidance	Guidance on Mutual Agreement Procedure for Taxpayers, 30 June 2022	https://www.nts.go.kr/english/na/ntt/selectNttInfo.do?mi=10790&nttSn=1306112%20 (Section 2.7 to be referred to for form and content of a MAP request, including information requirements)
MAP profile	25 September 2019	https://www.oecd.org/tax/dispute/korea-dispute-resolution-profile.pdf

Overview of Korea's MAP Statistics for 2022

Please refer to https://www.oecd.org/tax/dispute/map-statistics-korea.pdf for details with respect to Korea's MAP Statistics.

Figure 2. Cases closed in 2022

Source: OECD

Figure 3. Evolution of Korea's MAP caseload (2016-22)

Source: OECD

Table 3. Overview of Korea’s MAP caseload for 2022

Inventory for year 2022	Opening Inventory 1/1/2022	Cases started	Cases Closed	End Inventory 31/12/2022
Attribution/allocation cases	133	34	47	120
Other cases	63	10	15	58
Total	196	44	62	178

Source: OECD

Table 4. Korea’s average time to resolve MAP cases in 2022

Cases resolved in year 2022	Pre-2016 cases		Post-2015 cases		All
	Number of cases	Average time	Number of cases	Average time	Number of cases	Average time
				Start to End
Attribution / Allocation cases	7	73	40	31.03	47	37.28
Other cases	5	100.31	10	33	15	55.44
All cases	12	84.38	50	31.42	62	41.67

Source: OECD