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Asia-Pacific
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Countries still can’t agree on update to multinational group taxation rules, OECD official says
The 137 countries that make up the “Inclusive Framework on BEPS” are having a difficult time reaching agreement on an update to the global rules for allocating multinational group profits among nations, according to Pascal Saint-Amans, OECD Center for Tax Policy and Administration. Saint-Amans warned. . .
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New South Korea transfer pricing and diverted profits tax laws enter into effect
Jay Shim and Steve Minhoo Kim of Lee & Ko, South Korea, discuss important amendments to South Korea’s international tax and transfer pricing laws that became effective on January 1 including a Korean version of a diverted profits tax and new simplified transfer pricing rules for intra-group low value-adding services . . .
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OECD issues welcome guidance on tax treaty issues arising from the COVID‑19 crisis
Jian‑Cheng Ku, Gabriël van Gelder, and Mehdi el Manouzi of DLA Piper Nederland N.V., Amsterdam, discuss April 3 guidance released by the OECD Secretariat addressing how governments should apply standard tax treaty provisions when multinational group taxpayers or their employees are forced to change their behavior to comply with COVID‑19 travel restrictions and quarantines . . .
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