[정부부처 자료] 추천
| 제목 | [SamilCommentary 2003. 9. 29] Proposed Changes to Corporate Income Tax and Value Added Tax Laws | ||
|---|---|---|---|
| 작성일자 | 2003 . 09 . 29 | ||
| 관련링크 | [SamilCommentary 2003. 9. 29] Proposed Changes to Corporate Income Tax and Value Added Tax Laws | ||
Ⅰ. Proposed Changes to Corporate Income Tax and Value Added Tax Laws The MOFE's bill to revise the Corporate Income Tax Act includes significant amendments to the taxation of the following categories of Korean source income of a foreign corporation: Other proposed changes include: Ⅱ. Korea, UAE Sign an Income Tax Treaty Under the tax treaty, interest and dividends shall be taxable in the country in which such income is earned. Ⅲ. Ruling Applicable Tax Credit Ratio in case of Foreign Investment Company Resulting in Loss |