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Korean Tax Newsletter (December, 2005)


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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

 

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