Dear Epic games,
The reason I am sending you this mail is to ask you a question about Epic Games International S.a.r.l. The license agreement we signed is a branch of a Swiss corporation called Epic Games International s.a.r.l.
According to the license agreement officially posted on the website, you can see as follows :
“ If your primary residence (or primary place of business, if you are a legal entity like a corporation or an academic institution) is in the United States of America, your agreement is with Epic Games, Inc.
If it is not in the United States of America, your agreement is with Epic Games International S.à r.l., acting through its Swiss branch.”
I am sending you this mail because we have to prove the Epic Games international s.a.r.l. as beneficial owner is not a pass through entity to the Korea National Tax Office.
Currently, the Korean NTS regard the corporation as a pass through entity without any human resources or physical facilities.
As far as I can research in the internet, it’s a branch of Swiss company with human resources and physical establishment .
Could you send us a document to prove it?
Please see below screenshot with similar case with us
Best