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Transfer Pricing
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Antitrust & Competition
- Antitrust & Competition
- Antitrust & Competition Litigation
- Antitrust & Competition Compliance
- Merger Filings
- Unfair Affiliate Transactions
- Cartel
- Unfair Trade Practices
- Consumer Protection · Terms and Conditions
- Abuse of Market Dominance
- Distribution
- E-Commerce ∙ Labeling and Advertising (Dark Pattern, Greenwashing)
- Corporte Governance ∙ Conglomerates ∙ Holding Companies
- Subcontracting
- Customs ∙ International Trade
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Finance ∙ Capital Markets
- Finance ∙ Capital Markets
- Financial Disputes ∙ Litigation
- Financial Consumer Protection Regulations
- Financial Compliance
- Financial Investment Companies
- Financial Company Examinations ∙ Sanctions
- Financial Company Licenses ∙ Permits
- Financial Company M&A
- Insurance
- Real Estate Financing ∙ Investing
- Unfair Trade Investigation ∙ Accounting Audit
- Investment Funds
- Trusts
- Specialized Credit Finance Companies ∙ Savings Banks
- Banks ∙ Financial Holding Companies
- Acquisition Financing
- Anti-Money Laundering
- Derivatives
- Project Financing
- Aircraft ∙ Vessel Financing
- IPO ∙ Listing Eligibility Reviews
- Corporate Law
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Litigation ∙ Arbitration
- Litigation ∙ Arbitration
- Family Law
- Construction
- Antitrust & Competition Litigation
- International Arbitration ∙ Litigation
- Financial ∙ Capital Market Disputes
- Corporate Criminal Defense
- Logistics Disputes
- Broadcasting ∙ Communications Disputes
- Commercial ∙ Construction Arbitration
- Commercial ∙ Management Rights Disputes
- Sports ∙ Entertainment
- Employment & Labor Litigation
- Product Liability
- Tax Litigation
- Class ∙ Group Actions
- Administrative Disputes
- Constitutional Litigation
- Healthcare Disputes
- Criminal Trials
- Environmental ∙ Energy Disputes
- Employment ∙ Labor
- Tax
- Intellectual Property
- Criminal Defense
Overview
There is a fundamental limitation in aligning transfer pricing for corporate tax purposes and transfer pricing for customs duty purposes as they differ from each other in terms of applicable laws and their legislative purposes. This divergence is becoming more pronounced as the Korea Customs Service has recently started to consider BEPS reports of multinational companies submitted to the National Tax Service in imposing custom duties.
Under these circumstances, multinational companies need to develop and implement transfer pricing policies to minimize risks for both corporate tax and customs duties purposes. Yoon & Yang’s Customs and International Trade Practice offers optimal services in all aspects of transfer pricing and strategies.
Under these circumstances, multinational companies need to develop and implement transfer pricing policies to minimize risks for both corporate tax and customs duties purposes. Yoon & Yang’s Customs and International Trade Practice offers optimal services in all aspects of transfer pricing and strategies.
Key Services
Transfer pricing and strategies
- Consulting and representing clients in the Korea Customs Service’s ACVA (advance customs valuation arrangement)
- Advising clients in developing and implementing transfer pricing policies for customs purposes
- Representing clients in customs investigations related to transfer pricing
Representative Cases
Transfer Price Strategies
- Offered consultation to foreign companies on ACVA application and approval
- Assisted multinational companies in designing transfer pricing strategies for customs purposes
- Established transfer pricing strategies for both corporate tax purposes and customs purposes
- Advised companies to effectively manage transfer pricing
Representation in customs investigations related to transfer pricing
- Represented multinational liquor companies in transfer pricing investigations
- Represented numerous large companies based in Korea in transfer pricing investigations
- Represented multinational luxury brands in transfer pricing investigations
