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  • 1-September-2020

    English

  • 1-September-2020

    English

    Making Dispute Resolution More Effective - MAP Peer Review Report, Korea (Stage 2) - Inclusive Framework on BEPS: Action 14

    Under Action 14, countries have committed to implement a minimum standard to strengthen the effectiveness and efficiency of the mutual agreement procedure (MAP). The MAP is included in Article 25 of the OECD Model Tax Convention and commits countries to endeavour to resolve disputes related to the interpretation and application of tax treaties. The Action 14 Minimum Standard has been translated into specific terms of reference and a methodology for the peer review and monitoring process. The minimum standard is complemented by a set of best practices. The peer review process is conducted in two stages. Stage 1 assesses countries against the terms of reference of the minimum standard according to an agreed schedule of review. Stage 2 focuses on monitoring the follow-up of any recommendations resulting from jurisdictions' Stage 1 peer review report. This report reflects the outcome of the Stage 2 peer monitoring of the implementation of the Action 14 Minimum Standard by Korea.
  • 23-July-2020

    English

    Revenue Statistics in Asian and Pacific Economies 2020

    Revenue Statistics in Asian and Pacific Economies is jointly produced by the Organisation for Economic Co-operation and Development (OECD)’s Centre for Tax Policy and Administration (CTP) and the OECD Development Centre (DEV) with the co-operation of the Asian Development Bank (ADB), the Pacific Island Tax Administrators Association (PITAA), and the Pacific Community (SPC) and the financial support from the governments of Ireland, Japan, Luxembourg, Norway, Sweden and the United Kingdom. This edition includes a special feature on the tax policy and administration responses to COVID-19 in Asian and Pacific Economies. It compiles comparable tax revenue statistics for Australia, Bhutan, People’s Republic of China, Cook Islands, Fiji, Indonesia, Japan, Kazakhstan, Korea, Malaysia, Mongolia, Nauru, New Zealand, Papua New Guinea, Philippines, Samoa, Singapore, Solomon Islands, Thailand, Tokelau and Vanuatu ; and comparable non-tax revenue statistics for Bhutan, the Cook Islands, Fiji, Kazakhstan, Mongolia, Nauru, Philippines, Papua New Guinea, Samoa, Thailand, Tokelau and Vanuatu. The model is the OECD Revenue Statistics database which is a fundamental reference, backed by a well-established methodology, for OECD member countries. Extending the OECD methodology to Asian and Pacific economies enables comparisons about tax levels and tax structures on a consistent basis, both among Asian and Pacific economies and with OECD, Latin American and Caribbean and African averages.
  • 23-July-2020

    English, PDF, 272kb

    Revenue Statistics in Asian and Pacific Economies: Key findings for Korea

    Korea's tax-to-GDP ratio was 28.4% in 2018, below the OECD average (34.3%) by 5.8 percentage points, and above the LAC and Africa (26)* averages (23.1% and 17.2%, respectively).

  • 13-mai-2020

    Français

    La Corée et la République tchèque déposent leur instrument de ratification de la Convention Multilatérale BEPS

    La Corée et la République tchèque déposent leur instrument de ratification de la Convention multilatérale pour la mise en œuvre des mesures relatives aux conventions fiscales pour prévenir l'érosion de la base d'imposition et le transfert de bénéfices, soulignant ainsi son ferme engagement à prévenir l'utilisation abusive des conventions fiscales et le BEPS par les entreprises multinationales.

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  • 30-April-2020

    English, PDF, 383kb

    Taxing Wages: Key findings for Korea

    The tax wedge for the average single worker in Korea increased by 0.3 percentage points from 23.0 in 2018 to 23.3 in 2019. The OECD average tax wedge in 2019 was 36.0 (2018, 36.1).

  • 5-December-2019

    English, PDF, 388kb

    Revenue Statistics: Key findings for Korea

    The OECD’s annual Revenue Statistics report found that the tax-to-GDP ratio in Korea increased by 1.5 percentage points from 26.9% in 2017 to 28.4% in 2018. The corresponding figure for the OECD average was a slight increase of 0.1 percentage point from 34.2% to 34.3% over the same period.

  • 15-October-2019

    English, PDF, 1,176kb

    Taxing Energy Use: Key findings for Korea

    This country note explains how Korea taxes energy use. The note shows the distribution of effective energy tax rates across all domestic energy use. It also details the country-specific assumptions made when calculating effective energy tax rates and matching tax rates to the corresponding energy base.

  • 17-September-2018

    English, PDF, 125kb

    Effective carbon rates: Key findings for Korea

    This country note for Korea provides detail on the proportion of CO2 emissions from energy use subject to different effective carbon rates (ECR), as well as on the level and components of average ECRs in each of the six economic sectors (road transport, off-road transport, industry, agriculture and fishing, residential & commercial, and electricity).

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  • 28-August-2018

    English, PDF, 695kb

    Republic of Korea - Transfer Pricing Country Profile

    Republic of Korea - Transfer Pricing Country Profile

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