South Korea Tax Agency Issues Guidance on Mutual Agreement Procedure Assistance for 2025

The South Korean National Tax Service Dec. 18 posted online a guidance on mutual agreement procedure (MAP) assistance for 2025. Topics covered include: 1) eligibility and conditions for MAP applicants; 2) the limited filing period of three years from the date the applicant becomes aware of the assessment in question; 3) proceedings and closing of MAP under the OECD Model Tax Convention; 4) documentation requirements for applications; 5) implementation of outcomes and determination of the one-year implementation period; and 6) forms for use by MAP applicants. [South Korea, National Tax Service, 12/18/25]

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View Guidance on Mutual Agreement Procedure Assistance ...