1-1-1 Corporate taxoutline for the foreign corporation 

Ⅰ. Corporate tax taxation for the foreign corporation.

 1.Taxation outline

  A.meaning.

Head office location:

Foreign corporation; Company which has mainoffice in abroad.

Domestic corporation; Company which hasmain office or operating office in domestic.

* Classification of foreign corporation

According to the tax law1.(3) corporationby presidential decree standard is the corporation included one from followingstandards.

1. Corporate entity by established countrylaw.

2. A group consist of limited partner.

3. Group which has direct right, duty apartfrom members.

4. Similar group of foreign group isapplied domestic commercial law.

  Theforeign group can be a foreign corporation.

B. Main basic law of corporate tax taxation

 1)Corporate tax law

 2)The law for the coordination of international tax affairs.

 3)Tax treaty

 4)Tax reduction and exemption control act.

5) Foreign investment promotion act.

C. Taxation point of corporate tax

 1)Whether it is included in domestic withholding tax or not.

 2)Whether it has tax treaty or not.

   Iftax treaty is specified with domestic tax law differently, tax treaty ispreferentially applied.

3) Whether it is included in tax exemption income.

 4)Belong to domestic operating place or not.

  ① filing payment,general taxation ② withholding separate taxation .

  ① or ② can be decidedby domestic source income belonged or related to domestic operating place. 

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