Tax Newsletter 2012

개정 세법, 세법 개정안 등 조세 관련 최신 뉴스와 주요 예규 및 외국인투자 관련 입법 및
조세 동향을 제공합니다.

• Samil Commentary 2012. 11(국문/영문)
  
  - Ministry of Knowledge Economy’s Bill to Amend the Foreign Investment Promotion Act
  - Korea, China Sign the Social Security Agreeme
  - Rules Amended to Spur Corporate Investment in the Development of Enterprise Cities
  - Tax Rulings Update
  
  
  
• Samil Commentary 2012. 10(국문/영문)
  
  In addition to tax rulings update, this issue includes selected changes made to the government's tax reform proposals for 2012 which were released by the Ministry of Strategy and Finance in August 2012.
  
  
  
• Tax News Flash 2012. 10(국문/영문)
  
  본점 신축 이전 취득세 중과
  
  
  
• Samil Commentary 2012. 9(국문/영문)
  
  This issue includes:
  - Proposed Tax Incentives to Develop the Service Sector
  - Amended Payroll Tax Withholding Table to Be Used in September 2012
  - NTS Administration Guidelines to Be Amended
  - Rulings Update
  
  
  
• Samil Commentary 2012. 8(국문/영문)
  
  This issue includes:
  - Proposed changes to Local Tax Laws
  - Lower Withholding Tax Rate on Dividends under Korea-Nepal Income Tax Treaty
  - Rulings Update
  
  
  
• Tax News Flash 2012. 8(국문/영문)
  
  2012년 세법개정안 주요 내용
  
  
  
• Samil Commentary 2012. 7(국문/영문)
  
  This issue includes:
  - Amended Korea -Switzerland Tax Treaty Comes into force in July 2012
  - Aggressive Challenge against Tax Avoidance Targets Non-compliance of Offshore Bank
     Account Reporting
  - Retirement Benefits Scheme Overhauled
  - Rulings Updates
  
  
  
• Samil Commentary 2012. 6(국문/영문)
  
  This issue includes the new procedures for claiming reduced withholding rates under the tax treaties which are enforced on July 1, 2012.
  It also includes selected recent tax rulings on capital gains or losses on M&A or split-off, stock-based compensation for foreign company’s employees, etc.
  
  
  
• Samil Commentary 2012. 5(국문/영문)
  
  - Finance Minister Reveals the Government’s Plan to Extend R&D Tax Credits under Sunset
     Clauses
  - Korea, Poland to Amend Tax Treaty
  - Supreme Court Cases Applying Substance over Form
  - Supreme Court Decides Regular Bonus Can be Included in Ordinary Wage
  - Rulings Update
  
  
  
• Tax News Flash 2012. 5(국문/영문)
  영세율 적용대상 사업의 범위와 관련된 부가가치세법 시행령 일부 개정
  
  
  
• Tax News Flash 2012. 3(국문/영문)
  영세율 적용 대상 사업서비스업의 범위와 관련된 부가가치세법 시행령 개정 사항
  
  
  
• Samil Commentary 2012. 2(국문/영문)
  
  - Latest Update on Working Rules of Tax Laws
  - NTS Tax Audit Directive for 2012
  - Supreme Court Addresses Issue on How to Determine a Foreign Organization without
     Corporate Form for Korean Tax Purposes
  - Request for Reassessment in relation to Accelerated Deduction for Government Subsidies
  - R&D Tax Credit for In-house-Manufactured Samples
  
  
  
• Samil Commentary 2012. 1(국문/영문)
  
  This issue highlights selected proposed changes to the enforcement decrees of tax laws subsequent to the amendment of tax laws at the end of December 2011. It also includes major points of the National Tax Service business plan for 2012 including a change in its tax audit cycle.