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Korean Tax Newsletter (May, 2005)


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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

 

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