ACTU
28.04.2026Résumé IA
South Korea to Begin Receiving Global Minimum Tax Filings from 2,500+ MNEs
South Korea's tax authorities will begin receiving filings under the new global minimum corporate tax regime from over 2,500 multinational enterprises starting Friday. Companies with annual revenue exceeding 750 million euros must pay a minimum 15% tax rate for fiscal year 2024, with the deadline for filing and payment set for June 30. The rule applies regardless of whether the parent company is based domestically or abroad, aligning with the OECD's BEPS 2.0 Pillar Two framework approved by 143 countries.
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Yonhap News