القوانين
المعاهدات
الأحكام
التصفح بحسب كل ولاية قضائية
Regulations for the Implementation of the Law on Foreign-Invested Business and Foreign Individual Tax (as amended by Decision No. 88 of December 26, 2002, of the Cabinet), جمهورية كوريا الشعبية الديمقراطية
رجوع
أحدث إصدار في ويبو لكس
سنة الإصدار
2002
تواريخ
14الاعتماد:
يونيو 2002
نوع النص
اللوائح التنفيذية
الموضوع
مواضيع أخرى
الملاحظات
Article 1 states that these Regulations are intended to ensure proper implementation of the Law on Foreign-Invested Business and Foreign Individual Tax and to establish a disciplined system in tax payment.
Article 36 states incomes from the licensing of intellectual property rights and technical know-how are subject to personal income tax.
Articles 38(2) and 40(3) provide for personal income tax on royalties from intellectual property rights and technical know-how.
Article 54 states that a foreign individual who has inherited intellectual property rights in the territory of the State shall pay inheritance tax.
النصوص المتاحة
النصوص الرئيسية
النصوص الرئيسية
بالكورية
외국인투자기업 및 외국인세금법 시행규정 (2002년 12월 26일 내각결정 제88호로 수정)
PDF
HTML
التشريعات
يخص (1 نص (ق))
يخص (1 نص (ق))
يحلّ محل (1 نص (ق))
يحلّ محل (1 نص (ق))
رقم ويبو ليكس
KP034