[정부부처 자료] 추천
| 제목 | [SamilCommentary 2003. 8. 21] Tax Incentives for Foreign Investment Projects in Free Economic Zone | ||
|---|---|---|---|
| 작성일자 | 2003 . 08 . 21 | ||
| 관련링크 | [SamilCommentary 2003. 8. 21] Tax Incentives for Foreign Investment Projects in Free Economic Zone | ||
Ⅰ. Tax Incentives for Foreign Investment Projects in Free Economic Zone Foreign investment companies carrying on development projects on a turnkey basis in Korean free economic zones will be able to receive tax incentives in the same manner that foreign investment companies having their head offices or factories located in the free economic zones would enjoy. Ⅱ. Tax Rulings Whether Payments of Certain Allocated Head Office Expenses may be subject to VAT Compliance by Proxy The National Tax Tribunal repealed the VAT assessment on a foreign bank's local branch which had made payments of certain allocated common expenses to its head office. The expenses had been incurred and allocated in relation to services the branch received from the foreign bank's Asia Pacific regional headquarter in Singapore for the branch's computer network operation. Deductibility of Seconded Foreign Employee's Salaries on a Domestic Company's Accrued Payroll Account The National Tax Tribunal issued a ruling that disallowed salaries of a seconded foreign employee under a royalty agreement which the domestic contracting party to the agreement accounted into its accrued payroll and included in its deductible expenses. |