• South Korean actress Kang Soo-youn, who has died at the age of 55, waves on the red carpet at the 2021 Gangneung International Film Festival in Gangneung, South Korea. AP Photo
    South Korean actress Kang Soo-youn, who has died at the age of 55, waves on the red carpet at the 2021 Gangneung International Film Festival in Gangneung, South Korea. AP Photo
  • Kang, who died of a cerebral haemorrhage on May 7, 2022, arrives at the opening ceremony of the first Chungmuro International Film Festival in Seoul, South Korea, in October 2007. Getty Images
    Kang, who died of a cerebral haemorrhage on May 7, 2022, arrives at the opening ceremony of the first Chungmuro International Film Festival in Seoul, South Korea, in October 2007. Getty Images
  • Kang, who began her a career as a child actor in the 1970s, at the Asia Pacific Actors Network celebration dinner at the 12th Busan International Film Festival in South Korea in 2007. Getty Images
    Kang, who began her a career as a child actor in the 1970s, at the Asia Pacific Actors Network celebration dinner at the 12th Busan International Film Festival in South Korea in 2007. Getty Images
  • Kang, who became an internationally acclaimed actress in the 1980s and 1990s with roles in film and television. attends the 2013 Busan International Film Festival in South Korea. Getty Images
    Kang, who became an internationally acclaimed actress in the 1980s and 1990s with roles in film and television. attends the 2013 Busan International Film Festival in South Korea. Getty Images
  • Actor Aaron Kwok and Kang arrive at the opening ceremony of the 18th Busan International Film Festival in South Korea in 2013. Getty Images
    Actor Aaron Kwok and Kang arrive at the opening ceremony of the 18th Busan International Film Festival in South Korea in 2013. Getty Images

Kang Soo-youn: stars pay tribute as South Korea's 'first world star' dies aged 55


Evelyn Lau
  • English
  • Arabic

Kang Soo-youn, the first Korean actress to win an acting award at the Venice Film Festival, has died aged 55.

She was honorifically nicknamed Korea’s “first world star”.

Kang suffered a cardiac arrest at her home in Seoul on Thursday and was taken to a nearby hospital. The actress' family said she died two days later of a cerebral haemorrhage at a hospital in southern Seoul, The Korea Herald reported.

Born in Seoul on August 18, 1966, Kang began her a career as a child actor in the 1970s. She then became an internationally acclaimed actress in the 1980s and 1990s with roles in film and television.

Her breakout role came when she played a vulnerable teenager in 1987’s The Surrogate Woman and later won the Volpi Cup for Best Actress at the Venice Film Festival as well as the Best Actress award at the Nantes International Film Festival.

Since the news of her death, a number of fellow celebrities in South Korea have paid tribute to her on social media. The tributes, translated from Korean, were shared by The Korea Herald.

Korean actor Kim Yeo-jin, who appeared in Girls' Night Out with Kang, shared her condolences: “Honourably, in my first movie, I played her friend.”

“Kang Soo-youn, a great actor. I prayed for her recovery so it is heartbreaking. Rest in peace,” said Moon Sung-keun, who starred in The Road to the Race Track with Kang.

Jung-E director Yeon wrote: “Rest in peace. I will always remember a year that we spent together.”

In the 1990s, Kang appeared in numerous movies, including 1991’s Road to the Racetrack, 1993’s That Woman, That Man and 1998’s Girls’ Night Out.

In 2001, she returned to television after a 15-year hiatus, starring in Ladies of the Palace. The historical drama broadcast 150 episodes. The Yonhap news agency reports that the show was the highest-rated TV series of that year.

In the 2010s, she only appeared in two films: 2011's Hanji and 2013's Juri. Continuing her contribution to film, she was named as the co-director of the Busan International Film Festival (BIFF) in 2015 but left in 2017. Before her death, she had filmed scenes for Jung-E, a Netflix original film by Train to Busan and Hellbound director Yeon Sang-ho.

Organisers of the BIFF on Saturday said they would not forget her hard work in making the event a success.

“Former executive director of the BIFF Kang Soo-youn worked hard to promote Korean cinema to the world,” the BIFF said on Facebook. “From 2015 to 2017, she devoted herself to the successful operation of the Busan International Film Festival as the executive director.”

Ten tax points to be aware of in 2026

1. Domestic VAT refund amendments: request your refund within five years

If a business does not apply for the refund on time, they lose their credit.

2. E-invoicing in the UAE

Businesses should continue preparing for the implementation of e-invoicing in the UAE, with 2026 a preparation and transition period ahead of phased mandatory adoption. 

3. More tax audits

Tax authorities are increasingly using data already available across multiple filings to identify audit risks. 

4. More beneficial VAT and excise tax penalty regime

Tax disputes are expected to become more frequent and more structured, with clearer administrative objection and appeal processes. The UAE has adopted a new penalty regime for VAT and excise disputes, which now mirrors the penalty regime for corporate tax.

5. Greater emphasis on statutory audit

There is a greater need for the accuracy of financial statements. The International Financial Reporting Standards standards need to be strictly adhered to and, as a result, the quality of the audits will need to increase.

6. Further transfer pricing enforcement

Transfer pricing enforcement, which refers to the practice of establishing prices for internal transactions between related entities, is expected to broaden in scope. The UAE will shortly open the possibility to negotiate advance pricing agreements, or essentially rulings for transfer pricing purposes. 

7. Limited time periods for audits

Recent amendments also introduce a default five-year limitation period for tax audits and assessments, subject to specific statutory exceptions. While the standard audit and assessment period is five years, this may be extended to up to 15 years in cases involving fraud or tax evasion. 

8. Pillar 2 implementation 

Many multinational groups will begin to feel the practical effect of the Domestic Minimum Top-Up Tax (DMTT), the UAE's implementation of the OECD’s global minimum tax under Pillar 2. While the rules apply for financial years starting on or after January 1, 2025, it is 2026 that marks the transition to an operational phase.

9. Reduced compliance obligations for imported goods and services

Businesses that apply the reverse-charge mechanism for VAT purposes in the UAE may benefit from reduced compliance obligations. 

10. Substance and CbC reporting focus

Tax authorities are expected to continue strengthening the enforcement of economic substance and Country-by-Country (CbC) reporting frameworks. In the UAE, these regimes are increasingly being used as risk-assessment tools, providing tax authorities with a comprehensive view of multinational groups’ global footprints and enabling them to assess whether profits are aligned with real economic activity. 

Contributed by Thomas Vanhee and Hend Rashwan, Aurifer

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RESULT

Uruguay 3 Russia 0
Uruguay:
 Suárez (10'), Cheryshev (23' og), Cavani (90')
Russia: Smolnikov (Red card: 36')

Man of the match: Diego Godin (Uruguay)

Florence and the Machine – High as Hope
Three stars

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Updated: May 09, 2022, 12:01 PM