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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
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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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Competition ProgrammePolicy TrendsAsia-Pacific Competition Update (Issue 25)2019.09.30
1. Entry point - Editorial Note 2. News from Asia-Pacific Competition Authorities- First Reports Upcoming on ASEAN/OECD/ UK Project on Competition Assessment of Regulations and SOEs in ASEAN Member S...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