What's New
  • Use of accumulated losses brought forward is limited to 80% of taxable income to foreign company in Korea
  • CKC
    Views: 6204, 2017.07.04 19:35:18
  • Use of accumulated losses brought forward is limited to 80% of taxable income to foreign company in Korea

     

    (Current)

    • Use of accumulated losses brought forward to domestic company: 80% of taxable income

    • Use of accumulated losses brought forward to foreign company: 100% of taxable income

     

    (New)

    • Use of accumulated losses brought forward to domestic company: 80% of taxable income

    • Use of accumulated losses brought forward to foreign company: 80% of taxable income

     

    (Effective date)

    This change is effective to the new financial year started from January 1, 2017

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Tag
  • INAA GROUP
  • Compandben SA
  • High Street Partners
  • Invest Korea
  • Seoul Global Center
  • Knowing about Korea
  • National Tax Service
  • Minstry of Labor
  • National health Insurance
  • National Pension Service
  • Compensation & Welfare Service