Korean Tax Newsletter (May, 2005)
Korean Tax Newsletter is a monthly publication of Deloitte HanaAnjin LLC.
The contents is as below, please see attached file.
Revisions to Tax Laws
- Proposed revisions to Tax Incentive Limitation Law
- Proposed revisions to Corporate Income Tax Law
Developments at Tax Authorities
- Main phone number for a taxpayers advocate
- Legal effect of tax consultation through Call Centers
Recent Tax Rulings and Cases
- Donation receipt from educational institutions
- Taxation of consulting services provided to domestic entities by foreign entities through telephone or e-mail
- Temporary investment tax credit for investment in business assets