Korean Tax Newsletter (November, 2004)
Korean Tax Newsletter is a monthly publication of Deloitte & Touche / Hana.
The contents is as below, please see attached file.
Recent Tax Rulings and Cases
- Tax treatment on capital gains on the transfer of equity by the U.S. partnership
- Tax treatment on the acquisition cost and the transfer expenses
- Tax incentives for foreign employees
Developments at Tax Authorities
- NTT Statistics
Revisions to Tax Laws
- Proposed revision of taxation on possession of real estates