This report examines the Republic of Korea's legal and regulatory framework for the exchange of tax information, as well as the practical implementation of that framework.Korea has already organised automatic exchanges of information with 28 jurisdictions and sent, in 2011, letters to 37 of its partners, trying to expand the number of jurisdictions with which such exchanges could take place. Positive answersanbsp;...
Title | : | Global Forum on Transparency and Exchange of Information for Tax Purposes: Peer Reviews Global Forum on Transparency and Exchange of Information for Tax Purposes Peer Reviews: Republic of Korea 2012 Combined: Phase 1 + Phase 2 |
Author | : | OECD |
Publisher | : | OECD Publishing - 2012-04-05 |
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