{"id":989056,"date":"2025-08-26T23:45:29","date_gmt":"2025-08-26T23:45:29","guid":{"rendered":"https:\/\/jangnco.com\/cpa\/?page_id=989056"},"modified":"2025-11-10T20:42:10","modified_gmt":"2025-11-11T01:42:10","slug":"cross-border-taxation","status":"publish","type":"page","link":"https:\/\/jangnco.com\/cpa\/cross-border-taxation\/","title":{"rendered":"Cross Border Taxation"},"content":{"rendered":"\t\t<div data-elementor-type=\"wp-page\" data-elementor-id=\"989056\" class=\"elementor elementor-989056\" data-elementor-post-type=\"page\">\n\t\t\t\t<div class=\"elementor-element elementor-element-8bb4fe5 e-flex e-con-boxed wpr-particle-no wpr-jarallax-no wpr-parallax-no wpr-sticky-section-no e-con e-parent\" data-id=\"8bb4fe5\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t<div class=\"elementor-element elementor-element-4ed83ce e-con-full e-flex wpr-particle-no wpr-jarallax-no wpr-parallax-no wpr-sticky-section-no e-con e-child\" data-id=\"4ed83ce\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t<div class=\"elementor-element elementor-element-1a470fb e-con-full e-flex wpr-particle-no wpr-jarallax-no wpr-parallax-no wpr-sticky-section-no e-con e-child\" data-id=\"1a470fb\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-1f6da69 elementor-widget elementor-widget-heading\" data-id=\"1f6da69\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<span class=\"elementor-heading-title elementor-size-default\"><a href=\"https:\/\/jangnco.com\/cpa\">Home<\/a><\/span>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-c359218 elementor-widget elementor-widget-theme-post-title elementor-page-title elementor-widget-heading\" data-id=\"c359218\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"theme-post-title.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<span class=\"elementor-heading-title elementor-size-default\">&gt; Cross Border Taxation<\/span>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-b7f7f4d elementor-widget-divider--view-line elementor-widget elementor-widget-divider\" data-id=\"b7f7f4d\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"divider.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-divider\">\n\t\t\t<span class=\"elementor-divider-separator\">\n\t\t\t\t\t\t<\/span>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-7cb5ce1 e-con-full e-flex wpr-particle-no wpr-jarallax-no wpr-parallax-no wpr-sticky-section-no e-con e-child\" data-id=\"7cb5ce1\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-cb33440 elementor-widget elementor-widget-heading\" data-id=\"cb33440\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h1 class=\"elementor-heading-title elementor-size-default\">\uad6d\uc81c \uc870\uc138 \ubc0f \ud55c\uad6d \uc9c0\uc0c1\uc0ac \uc138\ubb34<\/h1>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-9fc5aeb elementor-invisible animated-fast elementor-widget__width-initial elementor-widget-mobile__width-inherit elementor-widget elementor-widget-theme-post-excerpt\" data-id=\"9fc5aeb\" data-element_type=\"widget\" data-e-type=\"widget\" data-settings=\"{&quot;_animation&quot;:&quot;slideInUp&quot;,&quot;_animation_delay&quot;:50}\" data-widget_type=\"theme-post-excerpt.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\uce90\ub098\ub2e4\ub85c \uc9c4\ucd9c\ud558\ub294 \ud55c\uad6d\uae30\uc5c5 (\ud574\uc678 \uae30\uc5c5) \uc704\ud55c \uad6d\uc81c \uc870\uc138 \uc11c\ube44\uc2a4\ub97c \uc81c\uacf5\ud569\ub2c8\ub2e4.\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-1aa6266 e-flex e-con-boxed wpr-particle-no wpr-jarallax-no wpr-parallax-no wpr-sticky-section-no e-con e-parent\" data-id=\"1aa6266\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t<div class=\"elementor-element elementor-element-d507d41 e-con-full e-flex wpr-particle-no wpr-jarallax-no wpr-parallax-no wpr-sticky-section-no e-con e-child\" data-id=\"d507d41\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t<div class=\"elementor-element elementor-element-5e96f7b e-con-full e-flex wpr-particle-no wpr-jarallax-no wpr-parallax-no wpr-sticky-section-no e-con e-child\" data-id=\"5e96f7b\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;,&quot;animation&quot;:&quot;none&quot;}\">\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-eeb8fcc e-con-full e-flex wpr-particle-no wpr-jarallax-no wpr-parallax-no wpr-sticky-section-no e-con e-child\" data-id=\"eeb8fcc\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;,&quot;animation&quot;:&quot;none&quot;}\">\n\t\t<div class=\"elementor-element elementor-element-4332d5e e-con-full e-flex wpr-particle-no wpr-jarallax-no wpr-parallax-no wpr-sticky-section-no e-con e-child\" data-id=\"4332d5e\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-3c23072 elementor-widget elementor-widget-heading\" data-id=\"3c23072\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h5 class=\"elementor-heading-title elementor-size-default\">Why John K. Jang CPA?<\/h5>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-cd17a36 elementor-align-left elementor-tablet-align-left elementor-icon-list--layout-traditional elementor-list-item-link-full_width elementor-widget elementor-widget-icon-list\" data-id=\"cd17a36\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"icon-list.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<ul class=\"elementor-icon-list-items\">\n\t\t\t\t\t\t\t<li class=\"elementor-icon-list-item\">\n\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-icon\">\n\t\t\t\t\t\t\t<i aria-hidden=\"true\" class=\"vamtamtheme- vamtam-theme-chack\"><\/i>\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text\">\uad6d\uc81c \uac70\ub798\uc5d0 \ub530\ub978 \uc774\uc911\uacfc\uc138 \ucd5c\uc18c\ud654<\/span>\n\t\t\t\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t\t\t<li class=\"elementor-icon-list-item\">\n\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-icon\">\n\t\t\t\t\t\t\t<i aria-hidden=\"true\" class=\"vamtamtheme- vamtam-theme-chack\"><\/i>\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text\">\ud30c\uacac \uc9c1\uc6d0\uc744 \uc704\ud55c \uc138\uae08 \ud3c9\uc900\ud654\uc5d0 \ub300\ud55c \uc804\ubb38\uc801 \uc9c0\uc6d0<\/span>\n\t\t\t\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t\t\t<li class=\"elementor-icon-list-item\">\n\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-icon\">\n\t\t\t\t\t\t\t<i aria-hidden=\"true\" class=\"vamtamtheme- vamtam-theme-chack\"><\/i>\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text\">\uce90\ub098\ub2e4-\ud55c\uad6d \uc870\uc138 \uc870\uc57d\uc5d0 \uc815\ud1b5\ud55c \uc804\ubb38\uac00 \uc9c0\uc6d0<\/span>\n\t\t\t\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t<\/ul>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-87f5f2f elementor-invisible elementor-widget elementor-widget-image\" data-id=\"87f5f2f\" data-element_type=\"widget\" data-e-type=\"widget\" data-settings=\"{&quot;motion_fx_motion_fx_scrolling&quot;:&quot;yes&quot;,&quot;_animation&quot;:&quot;fadeInUp&quot;,&quot;motion_fx_devices&quot;:[&quot;desktop&quot;,&quot;tablet&quot;,&quot;mobile&quot;]}\" data-widget_type=\"image.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<img decoding=\"async\" width=\"234\" height=\"211\" src=\"https:\/\/jangnco.com\/cpa\/wp-content\/uploads\/2025\/08\/favicon.png\" class=\"attachment-full size-full wp-image-987806\" alt=\"\" \/>\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"vamtam-has-theme-widget-styles elementor-element elementor-element-00d9e5e vamtam-icon-pos-row-reverse elementor-align-justify vamtam-content-align-space-between elementor-widget elementor-widget-button\" data-id=\"00d9e5e\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"button.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<div class=\"elementor-button-wrapper\">\n\t\t\t\t\t<a class=\"elementor-button elementor-button-link elementor-size-sm\" href=\"https:\/\/jangnco.com\/cpa\/contact\/\">\n\t\t\t\t\t\t<span class=\"elementor-button-content-wrapper\">\n\t\t\t\t\t\t<span class=\"elementor-button-icon\">\n\t\t\t\t<i aria-hidden=\"true\" class=\"vamtamtheme- vamtam-theme-arrow-right\"><\/i>\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t<span class=\"elementor-button-text\">\uc0c1\ub2f4 \ubb38\uc758\ud558\uae30<\/span>\n\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/a>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-280473c e-con-full e-flex wpr-particle-no wpr-jarallax-no wpr-parallax-no wpr-sticky-section-no e-con e-child\" data-id=\"280473c\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;animation&quot;:&quot;none&quot;}\">\n\t\t\t\t<div class=\"elementor-element elementor-element-f09bb5b elementor-invisible animated-fast elementor-widget elementor-widget-heading\" data-id=\"f09bb5b\" data-element_type=\"widget\" data-e-type=\"widget\" data-settings=\"{&quot;_animation&quot;:&quot;slideInUp&quot;}\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<span class=\"elementor-heading-title elementor-size-default\">Cross Border Taxation<\/span>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-b135bad elementor-invisible elementor-widget-tablet__width-inherit animated-fast elementor-widget elementor-widget-heading\" data-id=\"b135bad\" data-element_type=\"widget\" data-e-type=\"widget\" data-settings=\"{&quot;_animation&quot;:&quot;slideInUp&quot;,&quot;_animation_delay&quot;:50}\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">\uad6d\uc81c \uc870\uc138 \ubc0f \ud55c\uad6d \uc9c0\uc0c1\uc0ac \uc138\ubb34<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-3e59386 elementor-widget-divider--view-line elementor-widget elementor-widget-divider\" data-id=\"3e59386\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"divider.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-divider\">\n\t\t\t<span class=\"elementor-divider-separator\">\n\t\t\t\t\t\t<\/span>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"vamtam-has-theme-widget-styles elementor-element elementor-element-a35959c elementor-invisible elementor-widget-tablet__width-inherit animated-fast elementor-widget elementor-widget-text-editor\" data-id=\"a35959c\" data-element_type=\"widget\" data-e-type=\"widget\" data-settings=\"{&quot;_animation&quot;:&quot;fadeIn&quot;,&quot;_animation_delay&quot;:200}\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<div class=\"mb-5 text-center\" data-lov-id=\"src\/components\/sections\/ServicePageContent.tsx:173:8\" data-lov-name=\"div\" data-component-path=\"src\/components\/sections\/ServicePageContent.tsx\" data-component-line=\"173\" data-component-file=\"ServicePageContent.tsx\" data-component-name=\"div\" data-component-content=\"%7B%22className%22%3A%22mb-5%20text-center%22%7D\"><p><span style=\"font-weight: 400;\">\ud1a0\ub860\ud1a0, \uce90\ub098\ub2e4\uc5d0 \uc704\uce58\ud55c \uc800\ud76c \ud68c\uacc4\uc0ac\ubb34\uc18c\ub294 \uce90\ub098\ub2e4\ub85c \uc9c4\ucd9c\ud558\ub294 \ud55c\uad6d\uae30\uc5c5 (\ud574\uc678 \uae30\uc5c5)\u00a0 \uc704\ud55c \uad6d\uc81c \uc870\uc138 \uc11c\ube44\uc2a4\ub97c \uc81c\uacf5\ud569\ub2c8\ub2e4.<\/span><\/p><p><span style=\"font-weight: 400;\">\ub2e4\ub144\uac04\uc758 \uacbd\ud5d8\uc744 \ubc14\ud0d5\uc73c\ub85c \uc774\uc804 \uac00\uaca9 \uc124\uc815 (transfer pricing), \uc138\uae08 \ud3c9\uc900\ud654 (tax equalization), \ud574\uc678 \uc8fc\uc7ac\uc6d0 \uc138\uae08 \uc11c\ube44\uc2a4 (expatriate tax services) \ub4f1\uc5d0 \ub300\ud55c \uc804\ubb38\uc801\uc778 \uc870\uc5b8\uc744 \uc81c\uacf5\ud569\ub2c8\ub2e4.<\/span><\/p><p><span style=\"font-weight: 400;\">\ub610\ud55c, \uc2e0\uaddc \uc774\ubbfc\uc790 (new immigrants) \ubc0f \ube44\uac70\uc8fc\uc790 (non-residents)\uc758 \uc138\ubb34\uc640 \ud68c\uacc4\ub3c4 \uc9c0\uc6d0\ud569\ub2c8\ub2e4.<\/span><\/p><\/div>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-af3f1ec e-flex e-con-boxed wpr-particle-no wpr-jarallax-no wpr-parallax-no wpr-sticky-section-no e-con e-parent\" data-id=\"af3f1ec\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t<div class=\"elementor-element elementor-element-b50fb7a e-con-full e-flex wpr-particle-no wpr-jarallax-no wpr-parallax-no wpr-sticky-section-no e-con e-child\" data-id=\"b50fb7a\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-099ea22 elementor-invisible animated-fast elementor-widget elementor-widget-heading\" data-id=\"099ea22\" data-element_type=\"widget\" data-e-type=\"widget\" data-settings=\"{&quot;_animation&quot;:&quot;slideInUp&quot;}\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<span class=\"elementor-heading-title elementor-size-default\">Our Service<\/span>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-6f891fb elementor-invisible elementor-widget-tablet__width-inherit animated-fast elementor-widget elementor-widget-heading\" data-id=\"6f891fb\" data-element_type=\"widget\" data-e-type=\"widget\" data-settings=\"{&quot;_animation&quot;:&quot;slideInUp&quot;,&quot;_animation_delay&quot;:50}\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">\uc8fc\uc694 \uc11c\ube44\uc2a4<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-472d478 e-con-full e-flex wpr-particle-no wpr-jarallax-no wpr-parallax-no wpr-sticky-section-no e-con e-parent\" data-id=\"472d478\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t<div class=\"elementor-element elementor-element-cb3973a e-flex e-con-boxed wpr-particle-no wpr-jarallax-no wpr-parallax-no wpr-sticky-section-no e-con e-child\" data-id=\"cb3973a\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t<div class=\"elementor-element elementor-element-9f8f922 e-con-full e-flex wpr-particle-no wpr-jarallax-no wpr-parallax-no wpr-sticky-section-no e-con e-child\" data-id=\"9f8f922\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t<div class=\"elementor-element elementor-element-7b3a044 elementor-invisible e-con-full animated-fast e-flex wpr-particle-no wpr-jarallax-no wpr-parallax-no wpr-sticky-section-no e-con e-child\" data-id=\"7b3a044\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;,&quot;animation&quot;:&quot;slideInUp&quot;,&quot;animation_delay&quot;:0}\">\n\t\t<div class=\"elementor-element elementor-element-b057419 e-con-full e-flex wpr-particle-no wpr-jarallax-no wpr-parallax-no wpr-sticky-section-no e-con e-child\" data-id=\"b057419\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"vamtam-has-theme-widget-styles elementor-element elementor-element-81fd89b vamtam-has-parent-hover elementor-view-default elementor-widget elementor-widget-icon\" data-id=\"81fd89b\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"icon.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-icon-wrapper\">\n\t\t\t<div class=\"elementor-icon\">\n\t\t\t<i aria-hidden=\"true\" class=\"phl phlight-files\"><\/i>\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-9c27d14 elementor-widget elementor-widget-heading\" data-id=\"9c27d14\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h4 class=\"elementor-heading-title elementor-size-default\">\ube44\uac70\uc8fc\uc790 \ubc95\uc778 \uc138\uae08 \uc2e0\uace0<\/h4>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-565d77a elementor-widget elementor-widget-heading\" data-id=\"565d77a\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h4 class=\"elementor-heading-title elementor-size-default\"> Non-Resident Corporation Tax Filing<\/h4>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"vamtam-has-theme-widget-styles elementor-element elementor-element-077c522 elementor-widget elementor-widget-text-editor\" data-id=\"077c522\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p><span style=\"font-weight: 400;\">\ud55c\uad6d \uc18c\uc7ac \uae30\uc5c5\uc774 \uce90\ub098\ub2e4\uc5d0\uc11c \uc9c0\uc0ac \uc5c6\uc774 \uc0ac\uc5c5\uc744 \uc6b4\uc601\ud558\ub294 \uacbd\uc6b0, T2 \ubc95\uc778 \uc18c\ub4dd\uc138 \uc2e0\uace0 \ub300\ud589 \ubc0f GST return \ub4f1\uc758 \ud68c\uacc4 \ubc0f \uc138\ubb34 \uc11c\ube44\uc2a4\ub97c \uc81c\uacf5\ud569\ub2c8\ub2e4.<\/span><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-a63f0d3 elementor-invisible e-con-full animated-fast e-flex wpr-particle-no wpr-jarallax-no wpr-parallax-no wpr-sticky-section-no e-con e-child\" data-id=\"a63f0d3\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;,&quot;animation&quot;:&quot;slideInUp&quot;,&quot;animation_delay&quot;:50}\">\n\t\t<div class=\"elementor-element elementor-element-394f271 e-con-full e-flex wpr-particle-no wpr-jarallax-no wpr-parallax-no wpr-sticky-section-no e-con e-child\" data-id=\"394f271\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"vamtam-has-theme-widget-styles elementor-element elementor-element-c96b00a vamtam-has-parent-hover elementor-view-default elementor-widget elementor-widget-icon\" data-id=\"c96b00a\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"icon.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-icon-wrapper\">\n\t\t\t<div class=\"elementor-icon\">\n\t\t\t<i aria-hidden=\"true\" class=\"phl phlight-building\"><\/i>\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-b2ff1e8 elementor-widget elementor-widget-heading\" data-id=\"b2ff1e8\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h4 class=\"elementor-heading-title elementor-size-default\">\ud55c\uad6d \uc9c0\uc0c1\uc0ac \uc138\ubb34\ubc0f \ud68c\uacc4<\/h4>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-1b3d7ef elementor-widget elementor-widget-heading\" data-id=\"1b3d7ef\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h4 class=\"elementor-heading-title elementor-size-default\">Branch Accounting and Tax Services for Non-Resident Corporations<\/h4>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"vamtam-has-theme-widget-styles elementor-element elementor-element-86f1d7f elementor-widget elementor-widget-text-editor\" data-id=\"86f1d7f\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p><span style=\"font-weight: 400;\">\ube44\uac70\uc8fc\uc790 \ubc95\uc778\uc744 \uc704\ud55c \uc9c0\uc0ac \ud68c\uacc4 \ubc0f \uc138\ubb34 \uc11c\ube44\uc2a4\ub85c \uc8fc\ub85c \uce90\ub098\ub2e4\uc5d0\uc11c \uc9c0\uc0ac\ub97c \uc6b4\uc601\ud558\ub294 \ud55c\uad6d\uc18c\uc7ac \ubc95\uc778 \uc744 \uc704\ud55c \ud68c\uacc4 \ubc0f \uc138\ubb34 \uc11c\ube44\uc2a4 \uc81c\uacf5\ud569\ub2c8\ub2e4.<\/span><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-be40dd9 elementor-invisible e-con-full animated-fast e-flex wpr-particle-no wpr-jarallax-no wpr-parallax-no wpr-sticky-section-no e-con e-child\" data-id=\"be40dd9\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;,&quot;animation&quot;:&quot;slideInUp&quot;,&quot;animation_delay&quot;:100}\">\n\t\t<div class=\"elementor-element elementor-element-2b95634 e-con-full e-flex wpr-particle-no wpr-jarallax-no wpr-parallax-no wpr-sticky-section-no e-con e-child\" data-id=\"2b95634\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"vamtam-has-theme-widget-styles elementor-element elementor-element-0d88433 vamtam-has-parent-hover elementor-view-default elementor-widget elementor-widget-icon\" data-id=\"0d88433\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"icon.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-icon-wrapper\">\n\t\t\t<div class=\"elementor-icon\">\n\t\t\t<i aria-hidden=\"true\" class=\"phl phlight-city\"><\/i>\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-eaa6f99 elementor-widget elementor-widget-heading\" data-id=\"eaa6f99\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h4 class=\"elementor-heading-title elementor-size-default\">\uce90\ub098\ub2e4 \uc790\ud68c\uc0ac \uc124\ub9bd<\/h4>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-20580d2 elementor-widget elementor-widget-heading\" data-id=\"20580d2\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h4 class=\"elementor-heading-title elementor-size-default\">Establishing Canadian Subsidiaries<\/h4>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"vamtam-has-theme-widget-styles elementor-element elementor-element-898faad elementor-widget elementor-widget-text-editor\" data-id=\"898faad\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p><span style=\"font-weight: 400;\">\ud55c\uad6d\/\uc678\uad6d \uae30\uc5c5\uc744 \uc704\ud55c \uce90\ub098\ub2e4 \uc790\ud68c\uc0ac \uc124\ub9bd \ubc0f \uc124\uc815\uc744 \uc9c0\uc6d0\ud574 \ub4dc\ub9bd\ub2c8\ub2e4.<\/span><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-7cfe860 e-con-full e-flex wpr-particle-no wpr-jarallax-no wpr-parallax-no wpr-sticky-section-no e-con e-child\" data-id=\"7cfe860\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t<div class=\"elementor-element elementor-element-b65b457 elementor-invisible e-con-full animated-fast e-flex wpr-particle-no wpr-jarallax-no wpr-parallax-no wpr-sticky-section-no e-con e-child\" data-id=\"b65b457\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;,&quot;animation&quot;:&quot;slideInUp&quot;,&quot;animation_delay&quot;:0}\">\n\t\t<div class=\"elementor-element elementor-element-68cc894 e-con-full e-flex wpr-particle-no wpr-jarallax-no wpr-parallax-no wpr-sticky-section-no e-con e-child\" data-id=\"68cc894\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"vamtam-has-theme-widget-styles elementor-element elementor-element-125c11c vamtam-has-parent-hover elementor-view-default elementor-widget elementor-widget-icon\" data-id=\"125c11c\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"icon.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-icon-wrapper\">\n\t\t\t<div class=\"elementor-icon\">\n\t\t\t<i aria-hidden=\"true\" class=\"phl phlight-invoice\"><\/i>\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-9c3a898 elementor-widget elementor-widget-heading\" data-id=\"9c3a898\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h4 class=\"elementor-heading-title elementor-size-default\">\ud55c\uad6d\/\uc678\uad6d \ubc95\uc778\uc758 \uce90\ub098\ub2e4 \uc790\ud68c\uc0ac \ud68c\uacc4 \ubc0f \uc138\ubb34 \uc11c\ube44\uc2a4<\/h4>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-07dafd5 elementor-widget elementor-widget-heading\" data-id=\"07dafd5\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h4 class=\"elementor-heading-title elementor-size-default\">Accounting and Tax Services for Subsidiaries of Korean\/Foreign Corporations<\/h4>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"vamtam-has-theme-widget-styles elementor-element elementor-element-039a233 elementor-widget elementor-widget-text-editor\" data-id=\"039a233\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p><span style=\"font-weight: 400;\">\ud55c\uad6d \ubcf8\uc0ac\uac00 \uce90\ub098\ub2e4\uc5d0 \uc790\ud68c\uc0ac\ub97c \uc124\ub9bd\ud558\uc5ec \uc6b4\uc601\ud558\ub294 \uacbd\uc6b0\uc5d0 \ub300\ud55c \ud68c\uacc4 \ubc0f \uc138\ubb34 \uc11c\ube44\uc2a4 \uc81c\uacf5\ud569\ub2c8\ub2e4.<\/span><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-8d2f90a elementor-invisible e-con-full animated-fast e-flex wpr-particle-no wpr-jarallax-no wpr-parallax-no wpr-sticky-section-no e-con e-child\" data-id=\"8d2f90a\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;,&quot;animation&quot;:&quot;slideInUp&quot;,&quot;animation_delay&quot;:100}\">\n\t\t<div class=\"elementor-element elementor-element-7fff471 e-con-full e-flex wpr-particle-no wpr-jarallax-no wpr-parallax-no wpr-sticky-section-no e-con e-child\" data-id=\"7fff471\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"vamtam-has-theme-widget-styles elementor-element elementor-element-cf24cbd vamtam-has-parent-hover elementor-view-default elementor-widget elementor-widget-icon\" data-id=\"cf24cbd\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"icon.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-icon-wrapper\">\n\t\t\t<div class=\"elementor-icon\">\n\t\t\t<i aria-hidden=\"true\" class=\"phl phlight-identification-badge\"><\/i>\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-461d4e9 elementor-widget elementor-widget-heading\" data-id=\"461d4e9\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h4 class=\"elementor-heading-title elementor-size-default\">\ube44\uac70\uc8fc\uc790 \ubc95\uc778\uc744 \uc704\ud55c \uad6d\uc81c \uc870\uc138 \uc804\ub7b5<\/h4>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-ae3d48e elementor-widget elementor-widget-heading\" data-id=\"ae3d48e\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h4 class=\"elementor-heading-title elementor-size-default\">International Tax Strategy for Non-Resident Corporations<\/h4>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"vamtam-has-theme-widget-styles elementor-element elementor-element-85867f6 elementor-widget elementor-widget-text-editor\" data-id=\"85867f6\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p><span style=\"font-weight: 400;\">\ube44\uac70\uc8fc\uc790 \ubc95\uc778\uc758 \uc138\uae08 \uc758\ubb34 \ucd5c\uc801\ud654 \ubc0f \uce90\ub098\ub2e4 \uc138\ubc95 \uc900\uc218\ub97c \uc704\ud55c \uc138\ubb34 \uc804\ub7b5 \uac1c\ubc1c\uc744 \ub3c4\uc640\ub4dc\ub9bd\ub2c8\ub2e4.<\/span><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-6439c5b e-flex e-con-boxed wpr-particle-no wpr-jarallax-no wpr-parallax-no wpr-sticky-section-no e-con e-parent\" data-id=\"6439c5b\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t<div class=\"elementor-element elementor-element-7f5f300 e-con-full e-flex wpr-particle-no wpr-jarallax-no wpr-parallax-no wpr-sticky-section-no e-con e-child\" data-id=\"7f5f300\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t<div class=\"elementor-element elementor-element-13dea41 e-con-full e-flex wpr-particle-no wpr-jarallax-no wpr-parallax-no wpr-sticky-section-no e-con e-child\" data-id=\"13dea41\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;,&quot;animation&quot;:&quot;none&quot;}\">\n\t\t\t\t<div class=\"elementor-element elementor-element-d007ed7 elementor-invisible elementor-widget-tablet__width-initial elementor-widget__width-initial elementor-widget elementor-widget-heading\" data-id=\"d007ed7\" data-element_type=\"widget\" data-e-type=\"widget\" data-settings=\"{&quot;_animation&quot;:&quot;slideInUp&quot;,&quot;_animation_delay&quot;:100}\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<span class=\"elementor-heading-title elementor-size-default\">\ub354 \uad81\uae08\ud558\uc2e0 \ub0b4\uc6a9\uc774 \uc788\uc73c\uc2dc\uba74 \uce74\uce74\uc624 \ud1a1\uc73c\ub85c \ubd80\ub2f4\uc5c6\uc774 \ubb38\uc758\ud558\uc138\uc694.<\/span>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-c2d9aa0 elementor-invisible elementor-widget-tablet__width-inherit animated-fast elementor-widget elementor-widget-heading\" data-id=\"c2d9aa0\" data-element_type=\"widget\" data-e-type=\"widget\" data-settings=\"{&quot;_animation&quot;:&quot;slideInUp&quot;,&quot;_animation_delay&quot;:50}\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">\uc790\uc8fc \ubb3b\ub294 \uc9c8\ubb38<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-fcd43fd elementor-invisible animated-fast elementor-widget elementor-widget-heading\" data-id=\"fcd43fd\" data-element_type=\"widget\" data-e-type=\"widget\" data-settings=\"{&quot;_animation&quot;:&quot;slideInUp&quot;}\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<span class=\"elementor-heading-title elementor-size-default\">FAQ<\/span>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-e9bd07a e-con-full e-flex wpr-particle-no wpr-jarallax-no wpr-parallax-no wpr-sticky-section-no e-con e-child\" data-id=\"e9bd07a\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;animation&quot;:&quot;none&quot;}\">\n\t\t\t\t<div class=\"elementor-element elementor-element-f92051d elementor-widget elementor-widget-n-accordion\" data-id=\"f92051d\" data-element_type=\"widget\" data-e-type=\"widget\" data-settings=\"{&quot;n_accordion_animation_duration&quot;:{&quot;unit&quot;:&quot;ms&quot;,&quot;size&quot;:200,&quot;sizes&quot;:[]},&quot;default_state&quot;:&quot;expanded&quot;,&quot;max_items_expended&quot;:&quot;one&quot;}\" data-widget_type=\"nested-accordion.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"e-n-accordion\" aria-label=\"Accordion. Open links with Enter or Space, close with Escape, and navigate with Arrow Keys\">\n\t\t\t\t\t\t<details id=\"e-n-accordion-item-2610\" class=\"e-n-accordion-item\" open>\n\t\t\t\t<summary class=\"e-n-accordion-item-title\" data-accordion-index=\"1\" tabindex=\"0\" aria-expanded=\"true\" aria-controls=\"e-n-accordion-item-2610\" >\n\t\t\t\t\t<span class='e-n-accordion-item-title-header'><div class=\"e-n-accordion-item-title-text\"> \ud55c\uad6d\uc5d0 \ubcf8\uc0ac\ub97c \ub454 \ud68c\uc0ac\uac00 \uce90\ub098\ub2e4\uc5d0 \uc790\ud68c\uc0ac(Subsidiary)\ub098 \uc9c0\uc0ac(Branch)\ub97c \uc124\ub9bd\ud558\uc9c0 \uc54a\uace0 \ud55c\uad6d\uc5d0\uc11c \uc9c1\uc811 \uce90\ub098\ub2e4 \ub0b4 \uc0ac\uc5c5\uc744 \uc6b4\uc601\ud558\ub294 \uacbd\uc6b0\uc5d0\ub3c4 \uce90\ub098\ub2e4\uc5d0 \uc138\uae08 \ubcf4\uace0 \ub4f1\uc744 \ud574\uc57c \ud558\ub098\uc694? <\/div><\/span>\n\t\t\t\t\t\t\t<span class='e-n-accordion-item-title-icon'>\n\t\t\t<span class='e-opened' ><i aria-hidden=\"true\" class=\"vamtamtheme- vamtam-theme-minus\"><\/i><\/span>\n\t\t\t<span class='e-closed'><i aria-hidden=\"true\" class=\"vamtamtheme- vamtam-theme-plus\"><\/i><\/span>\n\t\t<\/span>\n\n\t\t\t\t\t\t<\/summary>\n\t\t\t\t<div role=\"region\" aria-labelledby=\"e-n-accordion-item-2610\" class=\"elementor-element elementor-element-dacdbb9 e-con-full e-flex wpr-particle-no wpr-jarallax-no wpr-parallax-no wpr-sticky-section-no e-con e-child\" data-id=\"dacdbb9\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"vamtam-has-theme-widget-styles elementor-element elementor-element-887fa95 elementor-widget elementor-widget-text-editor\" data-id=\"887fa95\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>\u00a0\ud55c\uad6d\ubfd0\ub9cc \uc544\ub2c8\ub77c \uce90\ub098\ub2e4 \ubc16\uc5d0 \uc788\ub294 \ubaa8\ub4e0 \ube44\uac70\uc8fc\uc790 \ubc95\uc778(Non-Resident Corporation)\uc774 \uce90\ub098\ub2e4\uc5d0\uc11c \uc0ac\uc5c5\uc744 \uc9c1\uc811 \uc218\ud589\ud558\ub294 \uacbd\uc6b0, GST\/HST(\ubd80\uac00\uac00\uce58\uc138\uc640 \uc720\uc0ac\ud55c \uc138\uae08)\uc640 \ubc95\uc778\uc138\ub97c \ubcf4\uace0\ud558\uace0 \ub0a9\ubd80\ud574\uc57c \ud558\ub294\uc9c0\ub97c \uae30\ubcf8\uc801\uc73c\ub85c \uba3c\uc800 \uc0b4\ud3b4 \ubcf4\uc544\uc57c \ud569\ub2c8\ub2e4.<\/p><p>\ub9cc\uc57d \uce90\ub098\ub2e4\uc5d0 \uace0\uc815 \uc0ac\uc5c5\uc7a5(Permanent Establishment)\uc774 \uc5c6\ub294 \uacbd\uc6b0\uc5d0\ub294 \uce90\ub098\ub2e4 \ub0b4 \uc0ac\uc5c5 \uc218\ud589(Carrying on business in Canada)\uc5d0 \uad00\ub828\ub41c \ud14c\uc2a4\ud2b8\ub97c \uba3c\uc800 \ud574 \ubcf4\uc544\uc57c \ud569\ub2c8\ub2e4. \uadf8 \uacb0\uacfc\uc5d0 \ub530\ub77c\uc11c GST \ub4f1\ub85d\uc744 \ud558\uc9c0 \uc54a\uace0 GST \uc2e0\uace0\ub97c \ud558\uc9c0 \uc54a\uc544\ub3c4 \ub418\ub294 \uacbd\uc6b0\uac00 \uc788\uc2b5\ub2c8\ub2e4. \uadf8\ub7f0 \uacbd\uc6b0\uc5d0\ub294 \uce90\ub098\ub2e4\uc5d0 \ubc95\uc778\uc138 \uc2e0\uace0\ub3c4 \ud558\uc9c0 \uc54a\uc544\ub3c4 \ub429\ub2c8\ub2e4.<\/p><p>\ub9cc\uc57d \uce90\ub098\ub2e4 \ub0b4 \uc0ac\uc5c5 \uc218\ud589(Carrying on business in Canada)\uc5d0 \ud574\ub2f9\uc774 \ub418\uba74 \uaddc\uc815\ub300\ub85c GST\ub97c \ub4f1\ub85d\ud558\uace0 GST \uc2e0\uace0\ub97c \ud558\uc5ec\uc57c \ud558\uba70, \ubc95\uc778\uc138 \ubcf4\uace0\ub3c4 \ud558\uc5ec\uc57c \ud569\ub2c8\ub2e4. \uc774 \uacbd\uc6b0\uc5d0\ub294 \uc870\uc138 \uc870\uc57d \uae30\ubc18 \uc138\uae08 \uc2e0\uace0(Treaty-Based Tax Return)\ub97c \ud558\uac8c \ub418\uc5b4\uc11c \uce90\ub098\ub2e4\uc5d0 \uc138\uae08 \ubcf4\uace0\ub294 \ud558\uc9c0\ub9cc, \uace0\uc815 \uc0ac\uc5c5\uc7a5\uc774 \uc5c6\uae30 \ub54c\ubb38\uc5d0 \ubc95\uc778\uc138\ub294 \ub0a9\ubd80\ud558\uc9c0 \uc54a\uc2b5\ub2c8\ub2e4.<br \/><br \/>\uce90\ub098\ub2e4 \ub0b4 \uc0ac\uc5c5 \ud65c\ub3d9\uc758 \uc131\uaca9\uacfc \uaddc\ubaa8\uc5d0 \ub530\ub77c &#8216;\uace0\uc815 \uc0ac\uc5c5\uc7a5(Permanent Establishment)\uc73c\ub85c \uac04\uc8fc\ub420 \uacbd\uc6b0, T2 \ubc95\uc778 \uc18c\ub4dd\uc138 \uc2e0\uace0 \ubc0f GST\/HST \uc2e0\uace0 \uc758\ubb34\uac00 \ubc1c\uc0dd\ud569\ub2c8\ub2e4. \uc800\ud76c \uc0ac\ubb34\uc18c\ub294 \uc774\ub7ec\ud55c \ube44\uac70\uc8fc\uc790 \ubc95\uc778(Non-Resident Corporation)\uc744 \uc704\ud55c \uc138\uae08 \uc2e0\uace0 \ub300\ud589 \ubc0f \uad00\ub828 \uc138\ubb34 \uc11c\ube44\uc2a4\ub97c \uc804\ubb38\uc801\uc73c\ub85c \uc81c\uacf5\ud558\uc5ec \uce90\ub098\ub2e4 \uc138\ubc95\uc744 \uc900\uc218\ud558\uc2e4 \uc218 \uc788\ub3c4\ub85d \ub3d5\uc2b5\ub2c8\ub2e4.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/details>\n\t\t\t\t\t\t<details id=\"e-n-accordion-item-2611\" class=\"e-n-accordion-item\" >\n\t\t\t\t<summary class=\"e-n-accordion-item-title\" data-accordion-index=\"2\" tabindex=\"-1\" aria-expanded=\"false\" aria-controls=\"e-n-accordion-item-2611\" >\n\t\t\t\t\t<span class='e-n-accordion-item-title-header'><div class=\"e-n-accordion-item-title-text\"> \uce90\ub098\ub2e4 \uc9c4\ucd9c \uc2dc, &#039;\uc9c0\uc0ac(Branch)&#039;\uc640 &#039;\uc790\ud68c\uc0ac(Subsidiary)&#039; \uc911 \uc5b4\ub5a4 \ud615\ud0dc\ub85c \uc124\ub9bd\ud558\ub294 \uac83\uc774 \uc138\ubb34\uc0c1 \uc720\ub9ac\ud55c\uac00\uc694? <\/div><\/span>\n\t\t\t\t\t\t\t<span class='e-n-accordion-item-title-icon'>\n\t\t\t<span class='e-opened' ><i aria-hidden=\"true\" class=\"vamtamtheme- vamtam-theme-minus\"><\/i><\/span>\n\t\t\t<span class='e-closed'><i aria-hidden=\"true\" class=\"vamtamtheme- vamtam-theme-plus\"><\/i><\/span>\n\t\t<\/span>\n\n\t\t\t\t\t\t<\/summary>\n\t\t\t\t<div role=\"region\" aria-labelledby=\"e-n-accordion-item-2611\" class=\"elementor-element elementor-element-af1ed7f e-con-full e-flex wpr-particle-no wpr-jarallax-no wpr-parallax-no wpr-sticky-section-no e-con e-child\" data-id=\"af1ed7f\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"vamtam-has-theme-widget-styles elementor-element elementor-element-6e9b449 elementor-widget elementor-widget-text-editor\" data-id=\"6e9b449\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>\uc9c0\uc0ac\uc640 \uc790\ud68c\uc0ac\ub294 \ubc95\uc801 \ucc45\uc784, \uc138\ubb34 \ucc98\ub9ac, \uc774\uc775\uae08 \ubcf8\uad6d \uc1a1\uae08 \ubc29\uc2dd \ub4f1\uc5d0\uc11c \ud070 \ucc28\uc774\uac00 \uc788\uc2b5\ub2c8\ub2e4. \uc608\ub97c \ub4e4\uc5b4, \uc790\ud68c\uc0ac\ub294 \uce90\ub098\ub2e4 \ub0b4 \ub3c5\ub9bd \ubc95\uc778\uc774\uc9c0\ub9cc \uc9c0\uc0ac\ub294 \ud55c\uad6d \ubcf8\uc0ac\uc758 \uc77c\ubd80\ub85c \uac04\uc8fc\ub429\ub2c8\ub2e4.\u00a0<\/p><p>\uc5b4\ub5a4 \ud615\ud0dc\uac00 \uc720\ub9ac\ud55c\uc9c0\ub294 \ud55c\uad6d \ubcf8\uc0ac\uc758 \uc7a5\uae30\uc801\uc778 \uce90\ub098\ub2e4 \uc0ac\uc5c5 \uc804\ub7b5, \uc608\uc0c1 \uc218\uc775 \uaddc\ubaa8, \uc790\uae08 \uc870\ub2ec \uacc4\ud68d \ub4f1\uc5d0 \ub530\ub77c \ub2ec\ub77c\uc9d1\ub2c8\ub2e4. \uc800\ud76c\ub294 \uce90\ub098\ub2e4 \uc790\ud68c\uc0ac \uc124\ub9bd \uc9c0\uc6d0\ubd80\ud130 \uc9c0\uc0ac \ud68c\uacc4 \ubc0f \uc138\ubb34 \uc11c\ube44\uc2a4(Branch Accounting) \uae4c\uc9c0 \ubaa8\ub450 \uc81c\uacf5\ud558\uba70, \uadc0\uc0ac\uc758 \uc0c1\ud669\uc5d0 \uac00\uc7a5 \uc801\ud569\ud55c \uad6c\uc870\ub97c \uc120\ud0dd\ud558\uc2e4 \uc218 \uc788\ub3c4\ub85d \uc804\ubb38\uc801\uc778 \uc790\ubb38\uc744 \ub4dc\ub9bd\ub2c8\ub2e4.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/details>\n\t\t\t\t\t\t<details id=\"e-n-accordion-item-2612\" class=\"e-n-accordion-item\" >\n\t\t\t\t<summary class=\"e-n-accordion-item-title\" data-accordion-index=\"3\" tabindex=\"-1\" aria-expanded=\"false\" aria-controls=\"e-n-accordion-item-2612\" >\n\t\t\t\t\t<span class='e-n-accordion-item-title-header'><div class=\"e-n-accordion-item-title-text\"> \uc774\uc804 \uac00\uaca9(Transfer Pricing) \uc774\ub780 \ubb34\uc5c7\uc774\uba70, \uce90\ub098\ub2e4 \uc790\ud68c\uc0ac \uc6b4\uc601 \uc2dc \uc65c \uc911\uc694\ud55c\uac00\uc694? <\/div><\/span>\n\t\t\t\t\t\t\t<span class='e-n-accordion-item-title-icon'>\n\t\t\t<span class='e-opened' ><i aria-hidden=\"true\" class=\"vamtamtheme- vamtam-theme-minus\"><\/i><\/span>\n\t\t\t<span class='e-closed'><i aria-hidden=\"true\" class=\"vamtamtheme- vamtam-theme-plus\"><\/i><\/span>\n\t\t<\/span>\n\n\t\t\t\t\t\t<\/summary>\n\t\t\t\t<div role=\"region\" aria-labelledby=\"e-n-accordion-item-2612\" class=\"elementor-element elementor-element-9d80f2b e-con-full e-flex wpr-particle-no wpr-jarallax-no wpr-parallax-no wpr-sticky-section-no e-con e-child\" data-id=\"9d80f2b\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"vamtam-has-theme-widget-styles elementor-element elementor-element-6192592 elementor-widget elementor-widget-text-editor\" data-id=\"6192592\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>\uc774\uc804 \uac00\uaca9\uc740 \ud55c\uad6d\uc758 \ubcf8\uc0ac(\ubaa8\ud68c\uc0ac)\uc640 \uce90\ub098\ub2e4\uc758 \uc790\ud68c\uc0ac \uac04\uc5d0 \uc0c1\ud488, \uc6a9\uc5ed, \uc790\uae08 \ub4f1\uc744 \uac70\ub798\ud560\ub54c \uc801\uc6a9\ud558\ub294 \uac00\uaca9\uc744 \uc758\ubbf8\ud569\ub2c8\ub2e4. \uce90\ub098\ub2e4 \uad6d\uc138\uccad(CRA)\uc740 \uc774\ub7ec\ud55c \ud2b9\uc218\uad00\uacc4\uc790 \uac04\uc758 \uac70\ub798 \uac00\uaca9\uc774 \uacf5\uc815\ud55c \uc2dc\uc7a5 \uac00\uaca9(Arm&#8217;s Length Principle)\uc5d0 \ub530\ub77c \uc124\uc815\ub418\uc5c8\ub294\uc9c0 \uc5c4\uaca9\ud558\uac8c \uac80\ud1a0\ud569\ub2c8\ub2e4. \ub9cc\uc57d \uc774\uc804 \uac00\uaca9\uc774 \ubd88\ud569\ub9ac\ud558\uac8c \ucc45\uc815\ub418\uc5c8\ub2e4\uace0 \ud310\ub2e8\ub420 \uacbd\uc6b0, \ucd94\uac00 \uc138\uae08 \ubc0f \ub9c9\ub300\ud55c \ubc8c\uae08\uc774 \ubd80\uacfc\ub420 \uc218 \uc788\uc2b5\ub2c8\ub2e4.\u00a0<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/details>\n\t\t\t\t\t\t<details id=\"e-n-accordion-item-2613\" class=\"e-n-accordion-item\" >\n\t\t\t\t<summary class=\"e-n-accordion-item-title\" data-accordion-index=\"4\" tabindex=\"-1\" aria-expanded=\"false\" aria-controls=\"e-n-accordion-item-2613\" >\n\t\t\t\t\t<span class='e-n-accordion-item-title-header'><div class=\"e-n-accordion-item-title-text\"> \uce90\ub098\ub2e4\uc5d0 \uc9c0\uc0ac (Branch) \ud615\ud0dc\ub85c \uc9c4\ucd9c\ud55c \ube44\uac70\uc8fc\uc790 \ubc95\uc778\uc758 T106 \ubcf4\uace0 \uc758\ubb34\ub294 \uc5b4\ub5bb\uac8c \ub418\ub098\uc694? <\/div><\/span>\n\t\t\t\t\t\t\t<span class='e-n-accordion-item-title-icon'>\n\t\t\t<span class='e-opened' ><i aria-hidden=\"true\" class=\"vamtamtheme- vamtam-theme-minus\"><\/i><\/span>\n\t\t\t<span class='e-closed'><i aria-hidden=\"true\" class=\"vamtamtheme- vamtam-theme-plus\"><\/i><\/span>\n\t\t<\/span>\n\n\t\t\t\t\t\t<\/summary>\n\t\t\t\t<div role=\"region\" aria-labelledby=\"e-n-accordion-item-2613\" class=\"elementor-element elementor-element-fc6eaa0 e-con-full e-flex wpr-particle-no wpr-jarallax-no wpr-parallax-no wpr-sticky-section-no e-con e-child\" data-id=\"fc6eaa0\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"vamtam-has-theme-widget-styles elementor-element elementor-element-ce37b8a elementor-widget elementor-widget-text-editor\" data-id=\"ce37b8a\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>T106 \ubcf4\uace0\uc11c(Information Return of Non-Arm&#8217;s Length Transactions with Non-Residents)\ub294 \uce90\ub098\ub2e4 \ub0a9\uc138\uc790\uac00 \ube44\uac70\uc8fc\uc790 \ud2b9\uc218 \uad00\uacc4\uc778(Non-Arm&#8217;s Length Non-Resident Persons)\uacfc\uc758 \uc5f0\uac04 \ucd1d \uac70\ub798 \uae08\uc561\uc774 CAD 1\ubc31\ub9cc \ub2ec\ub7ec\ub97c \ucd08\uacfc\ud560 \uacbd\uc6b0 CRA\uc5d0 \uc81c\ucd9c\ud574\uc57c \ud558\uba70, \uc81c\ucd9c \uae30\ud55c\uc740 \ub2e4\uc74c \ud574 6\uc6d4 30\uc77c\uc785\ub2c8\ub2e4.<\/p><p>\uc8fc\uc694 \ubcf4\uace0 \ub300\uc0c1 \uac70\ub798\ub294 \ubc30\ub2f9\uae08, \ub300\ucd9c, \uc218\uc218\ub8cc, \ub9e4\ub9e4 \ub4f1\uc785\ub2c8\ub2e4.<\/p><p>\uce90\ub098\ub2e4 \uc9c0\uc0ac(Canadian Branch)\uc640 \ubcf8\uc0ac(Headquarter) \uac04\uc758 \uac70\ub798\ub294 T106 \uc591\uc2dd\uc5d0 \ubcf4\uace0\ub418\uc9c0<br \/>\uc54a\uc2b5\ub2c8\ub2e4.\u00a0<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/details>\n\t\t\t\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-650586d e-con-full e-flex wpr-particle-no wpr-jarallax-no wpr-parallax-no wpr-sticky-section-no e-con e-parent\" data-id=\"650586d\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;,&quot;sticky&quot;:&quot;bottom&quot;,&quot;sticky_on&quot;:[&quot;desktop&quot;,&quot;tablet&quot;,&quot;mobile&quot;],&quot;sticky_offset&quot;:0,&quot;sticky_effects_offset&quot;:0,&quot;sticky_anchor_link_offset&quot;:0}\">\n\t\t<div class=\"elementor-element elementor-element-05ce0e2 e-con-full elementor-hidden-mobile e-flex wpr-particle-no wpr-jarallax-no wpr-parallax-no wpr-sticky-section-no e-con e-child\" data-id=\"05ce0e2\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;gradient&quot;,&quot;sticky&quot;:&quot;top&quot;,&quot;sticky_on&quot;:[&quot;desktop&quot;,&quot;tablet&quot;],&quot;sticky_parent&quot;:&quot;yes&quot;,&quot;sticky_offset&quot;:0,&quot;sticky_effects_offset&quot;:0,&quot;sticky_anchor_link_offset&quot;:0}\">\n\t\t<div class=\"elementor-element 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