Trust Beneficial Interests and Inheritance Tax: What Is the Deadline? When a settlor passes away having established a trust during their lifetime, the designated beneficiary acquires a beneficial interest — the right to receive economic value from the trust assets. Korean tax law treats this as a conventional inheritance, subjecting it to the same inheritance...Read More

The H-1B Shock Reshapes the Global Talent Landscape International students in STEM fields in the United States have recently been thrown into turmoil. Those who dreamed of securing full-time positions at Silicon Valley Big Tech companies after graduation now face an uncertain employment outlook following the Trump administration’s announcement of a 100-fold increase in H-1B...Read More