Doing Business in KoreaPrice Waterhouse Center for Transnational Taxation, 1987 - Business enterprises |
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50 percent accounting acquisition allowed amount annual Appendix approval audit Bank of Korea branch office Capital gains Capital Inducement Law Chusik Hoesa Commercial Code Corporate tax deductible defense tax dividends domestic earnings employees entity establishment excess Exchange Control expenses export filed financial statements Foreign Capital Inducement foreign corporation foreign exchange foreign investment foreign tax foreign tax credits GAAP global income import income tax income tax liability individual industries interest investors Korea Stock Exchange Korean Labor liaison office license limited loans ment million nonresident offer agent paid payments profits rate applies rates Tax registration remittance reserve residence tax restrictions revaluation ROK's Seoul shareholders shares statutory subsidiaries surtax Tax authorities tax benefits tax credit tax exemptions Tax incentives tax law tax rates tax return Tax treaties tax withholding taxable income Taxation taxpayer tion trade U.S. dollar Value-added tax wages withholding tax