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Korean Tax Newsletter (November, 2004)


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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

 

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