• Type: KPMG information, Press release
  • Date: 11/30/2014

Tax Brief 2014 November 

KPMG Update on Current Issues and Trends in Korean Tax
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Recent Amendments in Tax Codes


(1) Special Provision on Useful Life of Certain Assets for Small and Medium-Sized Enterprises

(2) Extended Deadline for Local Letter of Credit to Qualify for Zero Tax Rate


Recent Tax News


(1) Tax Incentives on Cash Reserve for Domestic Investments

(2) The Effect of the Simplified Advanced Pricing Arrangement for Small and Medium-Sized Foreign Companies

(3) Recommendation of the "Base Erosion and Profit Shifting (BEPS) Project" from OECD