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

2. Acquisitions: Buyer’s Perspective

Stock or Assets Acquisition
Taxation

3. Impact on Basis

Stock Acquisition
Asset Acquisition

4. Tax Issues in Connection with Financing of Acquisitions

Debt
Equity

5. Disposals: Seller’s Perspective

Stock Disposal
Asset Disposal

6. Mergers

Tax Consequences

7. De-mergers

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

8. Other Pertinent Issues

Exit Route

Download

Korean M&A Taxation Guide 2008(425Kb)

Contacts

Sang-keun Song: Partner; Tel: +82 2 709 0559

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