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Intelligence for Better Decision Making
Erudite Risk takes an all risks approach to intelligence reporting. We categorize key intelligence into one of 40 different risk intelligence categories.
The goal is to provide intelligence that allows decision makers to avoid being blindsided by what they may have missed, while informing them to make better decisions as well.
Erudite Risk also includes operations categories so you can monitor the environment for better decision making. Everything is tied together--what happens in risk affects operations and what happens in the market impacts risk profiles.
We categorize key intelligence into one of 30 different operations intelligence categories.
Different roles and functions within the organization can monitor different key issue areas. HR may monitor employment, wages, regulations, labor and management relations, etc., while P&L leaders may monitor overall developing trends.
美 투자 한국기업, 법인세 15% 미달해도 과세 안해
US Taxes on Korean Companies Not Imposed Even If Corporate Tax Falls Below 15%
Hankyung | Local Language | News | Jan. 7, 2026 | Regulation
A new international tax framework known as the "Side-by-Side Package" system has been established, allowing the global minimum tax and individual countries' minimum tax systems to coexist independently. This was finalized by over 145 OECD and G20 member countries and comes into effect this year. Under this system, if a country operates a qualified side-by-side regime similar to the global minimum tax, foreign subsidiaries of multinational companies in that country will not be subject to the global minimum tax because taxing rights primarily belong to the company's home country.
Since 2024, countries including South Korea, the European Union, and Japan have implemented global minimum tax systems adhering to international standards. The United States operates its own minimum tax system, which has been recognized internationally as a qualified side-by-side regime. Consequently, large U.S. tech companies like Google, Apple, and Netflix will not face the global minimum tax in other countries on income earned after January 1 of this year.
This agreement benefits Korean companies operating in the U.S., particularly domestic automakers and battery producers receiving U.S. Inflation Reduction Act (IRA) subsidies. The South Korean Ministry of Finance and Economy clarified that even if effective corporate tax rates fall below the 15% minimum due to overseas tax credits, these companies will not be liable for additional global minimum tax payments. Eligible tax incentives include South Korea’s integrated investment tax credit, R&D tax credit, and the U.S. IRA advanced manufacturing production tax credit, which the government has actively advocated for in international negotiations.
LG엔솔, 1분기 각형 배터리 투자 개시…테슬라·GM 공급 채비
LG Energy Solution begins investment in prismatic batteries in Q1… Preparing to supply Tesla and GM
ET News | Local Language | News | Jan. 7, 2026 | UndeterminedTech Development/Adoption
LG Energy Solution is initiating capital investment in equipment for mass production of prismatic batteries starting in the first quarter of 2026. Prismatic batteries, valued for their durability and safety, are increasingly in demand for energy storage systems (ESS) and electric vehicles. The company is currently selecting equipment suppliers, with investments planned through the second quarter. LG Energy Solution has established a prismatic battery pilot line at its Ochang plant in North Chungcheong Province, where R&D and mass-production testing have been conducted.
LG Energy Solution aims to first produce prismatic batteries for Tesla’s ESS under a supply contract worth 6 trillion won signed in July 2025, with deliveries starting in August 2027. Additionally, the company is preparing to supply lithium-manganese-rich prismatic batteries to General Motors for electric vehicles beginning in 2028. To support these plans, LG Energy Solution intends to convert its Lansing, Michigan plant’s pouch-type battery line to prismatic production, reflecting a strategic move to meet growing demand for prismatic cells in North America, driven by surging ESS demand linked to AI advancements.
The competition among equipment suppliers is expected to be intense due to the unique assembly processes required for prismatic batteries, which differ significantly from pouch cells. LG Energy Solution is demanding significant price reductions from suppliers to reduce costs. Industry sources indicate uncertainty among equipment manufacturers regarding pricing levels, with a possibility that price-competitive Chinese firms may win some contracts amid a general industry slowdown in new battery investments caused by a downturn in the electric vehicle market.
지평, ‘2025 건설준법대상’에서 ‘건설법무’, ‘신탁’ 2개 부문 최우수상 수상
Jipyung wins top awards in two categories, Construction Legal Affairs and Trust, at the 2025 Construction Compliance Awards
Jipyong LLC | Local Language | AcademicThink | Jan. 7, 2026 | UndeterminedLegal Exposure
Jipyung won the top awards in the “Construction Legal Affairs” and “Trust” categories at the 2025 Construction Compliance Awards held on December 18 in Seoul. The awards, hosted by Daehan Economy and the Association of Legal Officers of First-Tier General Construction Companies, assess law firms based on performance capabilities and client satisfaction through document review and surveys.
In the Construction Legal Affairs category, Jipyung earned recognition for its advisory work with KB Asset Management on the KRW 900 billion sale of Seoul International Tower in Yeoksam-dong. The firm was praised for its structured transaction advice and effective stakeholder coordination and risk diagnosis throughout the sale process.
For the Trust category, Jipyung advised KB Real Estate Trust on the sale of Gangnam N Tower under a share deal and capital reorganization structure. The firm’s strengths included practical issue analysis, response, and preemptive structural risk evaluation, which secured them the top prize in this category.
Attorney Lee Seung-hwan, who led both cases, received the awards on behalf of Jipyung. The firm’s Construction & Real Estate Group and REITs & Fund Group, with about 70 lawyers and specialists, offer comprehensive advisory and litigation services, leveraging their extensive experience in construction and real estate law. Jipyung plans to continue providing systematic legal advice based on this expertise.
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