Korean M&A Taxation Guide 2008

Korean M&A Taxation Guide 2008 A brief summary of tax and other pertinent issues for M&A and other types of reorganization in Korea.

1. Introduction

• General Information on M&A in Korea
• Common Forms of Business Entity
• Foreign Ownership Restrictions
• Corporate Tax
• Tax Losses Carry Forward / Carry Backward
• Tax Groupings Tax groupings
• Introduction of Partnership Taxation from the year 2009
• Tax Incentives for Foreign Investment

• Stock or Assets Acquisition
• Taxation

• Stock Acquisition
• Asset Acquisition

• Debt
• Equity

• Stock Disposal
• Asset Disposal

• Tax Consequences

• Type of De-mergers
• Split-off
• Spin-off: Tax and Other Considerations

• Exit Route

Korean M&A Taxation Guide 2008(425Kb)