Length of Stay for Determining PE
When tax treaty doesn't mention about length of stay in determination of PE for services provided through employee, you are required to check local corporate tax act. According to item 2-5 of article 94 of Korea's corporate tax act, in following cases, you are regarded as having a PE for services provided through employee.

Item 2-5. In case that services are being provided through employee, following places are regarded as PE.
 
a.

Place where service is provided more than 6 months in consecutive 12 months when service is being continued.

 
b.

In case that service is not provided more than 6 months in consecutive 12 months when service is being continued, a place where similar sort of services are provided repeatedly in 2 years or more.

  • INAA GROUP
  • Compandben SA
  • High Street Partners
  • Invest Korea
  • Seoul Global Center
  • Knowing about Korea
  • National Tax Service
  • Minstry of Labor
  • National health Insurance
  • National Pension Service
  • Compensation & Welfare Service