Korean Tax Newsletter (December, 2005)
Korean Tax Newsletter is a monthly publication of Deloitte Anjin LLC.
The contents is as below, please see attached file.
Revision to Tax Law
- Proposed revision to Tax Laws
Developments at Tax Authorities
- Extension of a Due Date to Request a Pre-Assessment Review
- Termination of Certain Tax Incentives
- Improvement of Tax Audit on the Local Tax Law
Recent Tax Rulings and Cases
- Classification of Income from Personal Services
- Classification of Income from Leaseback of Equipment
- Foreign Currency Translation on Disallowed Bad Debts