South Korea Extended scope for deemed supply of goods, extended payment deadline for Proxy VAT payments in instances of a business transfer, reduction to VAT penalties, extended scope of electronic services from foreign service providers 18 December 2018
South Korea Korea to impose expanded digital VAT on global tech giants from July 2019 12 December 2018
South Korea Lawmakers propose bill on taxing Google, Amazon on ad, cloud service earnings in Korea 22 November 2018
