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Tax system for domestic source income of foreign companies
When domestic source income is taxed, the provisions of domestic tax laws, such as the Income Tax Act and the Corporate Tax Act, are applied, but “generally” tax treaties take precedence over the Korean tax laws.
GTI's support partner in Korea
JUDONG OH
Judong is a partner supporting the Korean section of "Global Tax Inside". He was in charge of tax affairs for foreign corporations as a senior manager at one of the Big 4 accounting firms, and is now working as an international tax partner at Daseung Tax Firm.
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