Korean Tax Newsletter (January, 2005)
Korean Tax Newsletter is a monthly publication of Deloitte & Touche LLC.
The contents is as below, please see attached file.
Revisions to Tax Laws and Presidential Decrees
- Revisions to Tax Laws effective as of January 1, 2005
- Revisions to Presidential decrees effective as of January 1, 2005
Developments at Tax Authorities
- A condensed income statement of foreign related parties
Recent Tax Rulings and Cases
- Tax Treatment for shipper's usance interest and D/A interest
- Sales of merchandise with option to return
- Transaction date when delivering goods
- A transfer of stocks with put option
- Secondary tax liability by the shareholders