A Summary of Korean Corporate and Individual Income Taxes 2012

 

A Summary of Korean Corporate and Individual Income Taxes 2012

This booklet presents a brief overview of Korean corporate and individual income taxes. The information contained in this booklet is current as of January 2012.



Corporate income tax summary
 

  • Significant developments
  • Taxes on corporate income
  • Corporate residence
  • Other taxes
  • Branch income
  • Income determination
  • Deductions
  • Group taxation
  • Tax incentives
  • Withholding taxes
  • Tax administration
  • Other issues

Individual income tax summary
  • Territory and Residency
  • Gross income
  • Deductions
  • Tax credits
  • Other taxes
  • Tax administration
  • Tax rates
  • Individual Tax Calculation
  • Other
Download A Summary of Korean Corporate and Individual Income Taxes 2012(421Kb)