Korean Tax Newsletter (November, 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 expand the list of organization eligible for dedutibled donation expense
Developments at Tax Authorities
- Meeting of Korea-Malaysia Commissioners of National Tax Administration
- Additional Designation of foreign investment zone
Recent Tax Rulings and Cases
- Income Classification and PE of a foreign company that provides private network service
- Guarantee fees derived bya foreign financial institution
- VAT payment by proxy on referral commissions