Korea

Details

  • Type: KPMG information, Press release
  • Date: 9/30/2014

Tax Brief 2014 September 

 
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(1) Cash Reserve Taxation (new)

 

(2) Abolition of the Exemption on Acquisition Tax for Real Estate Fund, etc. (revised)

 

(3) Tax credit on the increased salary income (new)

 

(4) Pre-adjustment system between the taxable amount of national tax and the custom duty (new)

 

(5) Stricter standard on the thin capitalization rule (revised)

 

(6) Extension of the term of claim for tax return (revised)

 

(7) Stricter standard to identify the 'resident' (revised)