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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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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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Health and Social Policy ProgrammeResearchImplication of Population Ageing on Pharmaceutical Policy2019.10.18
In this study , we examine lessons learned from OECD countries for pharmaceutical polices in responses to population ageing and NCDs. Then, we present challenges for low and middle income countries in...more
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Health and Social Policy ProgrammeResearchA Study on the Effectiveness Indicators in Health Care2019.08.05
This study aims to review and propose the indicators that can show the effectiveness of a health care system based on the System of Health Accounts. In addition, it aims to identify how health account...more
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Tax ProgrammeResearch
Study on the Introduction of Income Tax in the Republic of Vanuatu2019.04.20
Recently, the need for social welfare has been growing but the dependency on aid and grants does not seem to decline in the Republic of Vanuatu. Discussions on the introduction of new tax system...more
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Health and Social Policy ProgrammeResearchHealth Care Quality Improvement Network in the Asia Pacific Region2018.12.13
Health Care Quality Improvement Network in the Asia Pacific Regionmore
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Health and Social Policy ProgrammeResearchPharmaceutical Pricing in Asia: Pricing of high-cost medicines in several Asian countries2018.10.12
Pharmaceutical Pricing in Asia: Pricing of high-cost medicines in several Asian countriesmore
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Health and Social Policy ProgrammeResearchImproving Access to Medicines under UHC and Making Progress toward a Regional Network in the Asia Pacific Region2017.08.11
Improving Access to Medicines under UHC and Making Progress toward a Regional Network in the Asia Pacific Regionmore