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Any national, resident, or domestic corporation of the Republic of Korea, any nonresident or foreign corporation may apply for commencing the MAP to any of the following persons.
Where the mutual agreement procedure has commenced, the period from the commencement date to the closing date of the mutual agreement procedure shall be excluded from the period for requesting administrative appeal or litigation. Furthermore, the head of the tax office having jurisdiction over the place for tax payment may defer either a notice of the amount of tax or the collection of tax only where the other Contracting State allows such deferment in the course of the MAP.
* For more information, please refer to “Guidance on Mutual Agreement Procedure for Taxpayers”
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