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Korean Tax Newsletter (July, 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

- Revisions to Tax Laws
- Proposed revisions to Korea-Thailand Tax Treaty

Developments at Tax Authorities

- Transfer Pricing Deliberation Committee

Recent Tax Rulings and Cases

- Basic Rulings for the TILL(7.7.2005)
- Indirect foreign tax credits
- Investment tax credit on the ERP

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