[정부부처 자료] 추천
| 제목 | [SamilCommentary 2003. 10. 31] Korea's 2nd and 3rd Free Economic Zones | ||
|---|---|---|---|
| 작성일자 | 2003 . 11 . 06 | ||
| 관련링크 | Korea's 2nd and 3rd Free Economic Zones | ||
Ⅰ. Korea's 2nd and 3rd Free Economic Zones Busan/Jinhae and the Kwangyang Bay have been recently designated as the second and the third free economic zones in Korea, following the lead of three areas in Incheon. Ⅱ. Korea, Japan Agree to the Elimination of Dual Coverage of Social Security Tax Korea and Japan have reached an agreement to the elimination of dual coverage of social security taxes during the summit meeting held in Bangkok in October 2003. Ⅲ. Special Rule regarding the Refund of Corporation Tax The National Tax Service (NTS) makes it clear how to apply an interim provision of a previous special rule regarding the refund of corporation tax for small and midsize companies Incurring losses. Ⅳ. Rulings The NTS ruled that there must exist a special relationship between a foreign corporation's Korea branch and a new domestic company established by means of contribution with the Korean branch's assets and liabilities. |