Amid global shifts in tax enforcement and governance, East Asia is seeing pivotal developments in its tax disputes landscape. Recent litigation trends, including high-profile tax and transfer pricing (TP) disputes such as the recent Tokyo High Court decisions in the IHI case and the NGK case, as well as challenges to international tax rulings, underscore Japan’s growing focus on enforcement and cross-border compliance.
Over in South Korea, a heightened scrutiny on the newly formed Korean administration has brought on a call for enhanced transparency and fairness in tax administration, with an amplified focus on digital transactions, cross-border income and corporate restructuring, just to name a few.
As for tax disputes, the recent Supreme Court decision in the Lone Star Funds case regarding which entity (i.e, the taxpayer vs. withholding agent) has the right to claim refund for tax withheld at source is noteworthy for its implications on cross-border taxation and procedural tax rights. The classic dichotomy between royalty and business profit has also been in the spotlight in income classification disputes.
Come hear directly from Mr Ryutaro Oka, Partner at Baker McKenzie (Gaikokuho Joint Enterprise), Mr Luke Tanner, Partner at Baker McKenzie (Gaikokuho Joint Enterprise), Mr Jangwoon John Kwak, Partner at Baker McKenzie & KL Partners Joint Venture Law Firm and Ms Seonhye Kim, Senior Associate at Baker McKenzie & KL Partners Joint Venture Law Firm as they unpack the latest tax developments and litigation trends in Japan and South Korea.
This not-to-be-missed half-day in-person session is designed for tax professionals, legal advisers, and businesses looking to stay ahead of audit trends, litigation risks, and evolving dispute resolution procedures across the East Asia region.
- Stay up to date with recent tax audit trends:
- Gain a deeper understanding of Japan’s tax authority structure and its recent organisation changes
- Discover what to expect in tax legislation and policy under South Korea’s new administration
- Explore the evolving tax audit procedures and recent trends, including focus areas recently highlighted by both authorities - Dive deeper into the region’s tax litigation and dispute resolution procedures:
- Understand the various options for dispute resolution, including domestic mechanisms and treaty-based approaches
- Examine transfer pricing-related controversies and specialised resolution pathways
- Navigate the key steps and considerations in the tax litigation process and practical considerations for managing disputes in Japan and South Korea
- Review landmark court decisions from notable recent court cases and assess their broader implications for future tax risk management, tax policy and compliance matters.
SCTP reserves the right to vary any aspect of the event/ webinar should the situation warrant or due to unforeseen circumstances. This includes but not limited to the following: cancel the programme, change the venue, speakers, programme dates, fees and CPE hours. SCTP will take reasonable effort to notify participants of the changes.