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AMCHAM Taxation Committee Meeting

TIMELINE
? 7:30am - 8:00am: Registration / Networking

??  8:00am - 9:30am: Breakfast / Speech / Q&A

 

SPEAKERS

 

? ?Tea Heun Kim

Director of Transfer Pricing, Lee & Ko

? ?Tom Kwon

Tax Attorney, M&A Tax Team, Deloitte Anjin LLC 

 

TOPIC? 
"The New Transfer Pricing Methodologies for Guarantee Fees - Putting into Perspective"

 "Select Overview of 2013 Tax Law Revisions Relevant to Inbound Investments"



Dear AMCHAM Members,

Guarantee fee issues are highly controversial in the global transfer pricing circles nowadays. It is widely contentious because of many different ways as to how the arm’s length standards can apply. Recently, the Korean National Tax Service has promulgated new regulations, introducing three additional approaches to determining the arm’s length standards - namely, Risk Approach, Expected Benefit Approach and Combined (Risk and Expected Benefit) Approach. Tea Heun Kim, Director of Transfer Pricing at Lee & Ko, would like to share his observations and analyses as to what the potential implications of these new regulations are, and how taxpayers can minimize their risks.

Furthermore, 2013 tax law revisions include a number of notable changes that may impact inbound investments. Tom Kwon, Senior Manager in the M&A Tax group at Deloitte Anjin LLC will provide a summary of the key changes that foreign investors should be aware of, as well as their potential implications on their business.

Best regards,

AMCHAM Taxation Committee Co-Chairs
Jay Shim / Henry An / Sim Seo