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Revisions to Tax Laws
- Revision to the Ministerial Enforcement of Corporate Income Tax Law (“CITL”)
- Tax Convention with Republic of Slovenia
Development at Tax Authorities
- Disclosure of internal regulations for tax audit procedures
- Aggressive Tax Planning (“ATP”) forum
Recent Tax Rulings and Cases
- Recognition of incentive bonus (Bubgu-1313, 11.29.2005)
- Expense incurred to manufacture sample molds (Seomyun2team-230, 01.27.2006)
- Overseas labor income of a foreign employee (Seomyun2team-147, 01.18.2006)
Correction of Previous Tax Newsletters
- September 2005 tax newsletter
- February 2006 tax newsletter
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