-
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
-
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
-
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
-
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
-
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
-
Tax ProgrammeResearchOECD's Current Agenda 20112011.07.19
OECD's Current Agenda 2011more
-
Tax ProgrammeResearch[Research Work] International Taxation Trend Report Issue 10, Nov. 2009 (Korean Version)2010.12.31
[Research Work] International Taxation Trend Report Issue 10, Nov. 2009 (Korean Versionmore
-
Tax ProgrammePolicy TrendsNewsletter(OECD-Korea Policy Centre, Competition Programme)No.82010.12.30
Newsletter(OECD-Korea Policy Centre, Competition Programme)No.8more
-
Tax ProgrammeResearch[Research Work] International Taxation Trend Report Issue 9, Oct. 2009 (Korean Version)2010.12.30
[Research Work] International Taxation Trend Report Issue 9, Oct. 2009 (Korean Version)more
-
Tax ProgrammeResearch[Research Work] International Taxation Trend Report Issue 8, Sep. 2009 (Korean Version)2009.12.29
[Research Work] International Taxation Trend Report Issue 8, Sep. 2009 (Korean Version)more