Foreign Investment-Related Tax Policy Trends [1H 2024] (디지털자료)

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Table Of Contents: Ⅰ.Directions for national tax administration in 1H of 2024

Ⅱ. Key action plans for 2024
[Support people’s livelihood]
1. Provide tax support to help the recovery of people’s livelihood
2. Expand administrative tax support to boost the Korean economy
3. Immediately resolve taxpayer issues through direct communication

Ⅲ. Major changes in tax administration in 2024
1. Implementation of global minimum tax system
2. Introduction of tax reduction/exemption for startups in the opportunity and development zon
3. Extension of income tax reduction/exemption period for foreign engineers and expansion of eligibility
4. Expansion of eligibility for the consolidated tax payment system
5. Adjustment of gross-up rate according to the reduction of minimum corporate income tax rate
6. The same tax support provided to venture investment associations is also provided to private venture fund of funds
7. Introduction of the tax credit scheme for investment in overseas resource development
8. Strengthened support for the repatriation of off-shore enterprises

URI: https://dl.kotra.or.kr/pyxis-api/2/digital-files/9f7595c9-f78b-4260-9157-17b6b94d9cbd

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