Executive summary on 30 july 2018 koreas ministry of strategy and finance 1 announced the 2018 tax reform proposals the 2018 proposal aimed at improving wealth distribution and sustaining growth the 2018 proposal also includes provisions in line with the organisation for economic co operation and developments oecd base erosion and profit shifting beps action plan 7 among others. Of the korean source income to the extent of the korean source income attributable to those investors that the oiv is unable to substantiate pursuant to the korean domestic tax law 7 see global tax alerts korea enacts 2017 tax reform bill dated 28 december 2016 and korea issues 2016 tax reform. Executive summary on 19 december 2017 korea enacted the 2018 tax reform bill the 2018 tax reform after it was passed by koreas national assembly on 5 december 2017 1 the 2018 tax reform also includes provisions in line with the organisation for economic co operation and developments base erosion and profit shifting beps action 2 neutralising the effects of hybrid mismatch . Additional corporate income tax bracket the 2018 tax reform adds a new 25 corporate income tax bracket for taxable income in excess of krw300 billion us270 million 5 january 2018 global tax alert korea enacts 2018 tax reform bill ey global tax alert library access both online and pdf versions of all ey global tax alerts copy into your web . Corporate measures included in tax bill close share with your friends tax legislation includes corporate income tax items korea tax legislation the korean national assembly in december 2017 passed a tax bill share 1000 related content the measures include provisions to impose a maximum corporate income tax increase the capital gains
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