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Korean Tax Newsletter (March, 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

- Tax Convention between Korea and the United Arab Emirates

Developments at Tax Authorities

- Due date for submission of certain documents is extended in case of electronic filing
- NTT Statistics

Recent Tax Rulings and Cases

- Retirement bonus and accrued sevrance indemnity
- Temporary investment tax credit on leased machinery

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