|
Article 11-1
|
An issuer with mineral rights under the Mining Act and required by Article 22-1 of the Regulations Governing Assessment of Profit-Seeking Enterprise Income Tax on Non-Arm's-Length Transfer Pricing to submit a country-by-country report shall disclose in its prospectus that is to be submitted the country-by-country report that its enterprise group last submitted to the local tax collection authority.
The constituent entities and contents to be included in the country-by-country report in the preceding paragraph are governed by Article 22-1, paragraph 5 of the aforementioned regulations mutatis mutandis.
|