Author: Andrew Gantman, CPA

US Citizens/Residents Exercising Stock Options May be Exempt from Korean Income Taxation

Not long ago, I came across a situation in which a US citizen/resident (“Client”) exercised stock options to acquire stock in a South Korean corporation (“KoreaCo”).  KoreaCo granted the options to Client as compensation for services that Client performed in the US during a prior year.  Client has never been an employee of KoreaCo and […]