Korea

Details

  • Service: Tax, International Corporate Tax
  • Type: Business and industry issue, Publication series
  • Date: 3/31/2016

Tax Brief 2016 March 

English version of tax update for foreign companies.
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1. The Ministry of Trade, Industry, and Energy pre-announces new legislation of Corporate Vitality Improvement (“One-shot”) Law

 

2. Lower acquisition tax rate is applicable to the trust real estate

 

3. Corporate car insurance is launched in April

 

4. Tax treatment of the jointly-built system

 

Recent Tax Rulings and Court Cases

 

Whether the merger with unfair ratio is considered a qualified merger (Jaebupin-56, 2016.01.21)