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Tax ProgrammeResearch
International Tax Systems and Administrations of the Asia-Pacific Countries2024.05.07
In 2008, the OECD signed a memorandum of understanding with Korea on the establishment of the OECD Korea Policy Centre. Accordingly, the OECD Korea Policy Centre was established in Korea and it is pro...more
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Competition ProgrammeAsia-Pacific Competition Update Issue 322024.02.02
Asia-Pacific Competition Update Issue 32more
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Operation Planning OfficePublicationsOECD Korea Policy Cenre Brochure 2022-20232024.01.05
OECD Korea Policy Centre's Brochures for 2022-2023 (available both in English and Korean) were published as the attached. more
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Tax ProgrammeResearch
Comparative Analysis of Market Price Provisions under the Current Uzbekistan Tax Code2022.11.30
This study is to review and propose amendments to the market price provisions used in transfer pricing and other taxation provisions under the current tax code of Uzbekistan based on a comparative law...more
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Tax ProgrammeResearchResearch on Redefining the Concept of Establishment in VAT Act (Korean Version)2021.12.15
The Article 6(2) of Korean Value-added Tax Act and the Article 8(6) of the Enforcement Decree of Value-added Tax Act define the ‘Permanent Establishment(PE)’ in Corporate Tax Act and...more
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Tax ProgrammeResearch
Research on Punitive Taxation - Equitable Tax Exemption (Korean Version)2021.11.24
Occasionally cases arise where the lawful and ordinary interpretation and application of tax laws result in a taxpayer finding himself in extreme and disproportionate distress. It is often the c...more
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Competition ProgrammePolicy TrendsAsia-Pacific Competition Update (Issue 28)2021.10.01
Asia-Pacific Competition Update (Issue 28)more
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Competition ProgrammePolicy TrendsAsia-Pacific Competition Update (Issue 27)2020.12.01
Asia-Pacific Competition Update (Issue 27)more
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Competition ProgrammePolicy TrendsAsia-Pacific Competition Update (Issue 26)2020.10.01
Asia-Pacific Competition Update (Issue 26)more
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Operation Planning OfficePublicationsOECD KOREA Policy Centre Brochure 2020-20212020.03.03
OECD Korea Policy Centre's Brochures for 2020-2021 (available both in English and Korean) were published as the attached. more