A Summary of Korean Corporate and Individual Income Taxes 2013

 

A Summary of Korean Corporate and Individual Income Taxes 2013

This booklet presents a brief overview of Korean corporate and individual income taxes. The information contained in this booklet is current as of January 2013.

Corporate income tax summary
 

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

Individual income tax summary
  • Significant Developments
  • Taxes on Personal Income
  • Residence
  • Other Taxes
  • Income Determination
  • Deductions
  • Foreign Tax Relief and Tax Treaties
  • Other Tax Credits and Incentives
  • Tax Administration
  • Sample Personal Income Tax Calculation
  • Other Issues
Download A Summary of Korean Corporate and Individual Income Taxes 2013(637Kb)