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Ley del impuesto sobre la renta (Ley Nº 33 de 15 de julio de 1949, modificada hasta la Ley Nº 13282 de 13 de mayo de 2015), República de Corea
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Año de versión
2015
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Adoptado/a:
15 de julio de 1949
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Legislación relacionada con la PI
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This consolidated version of the Income Tax Act of 1949 incorporates all the amendments up to Act No. 13282, which was adopted on May 13, 2015, and came into force on the same date (see Addenda for a listing of the Amendment Acts and dates of entry into force thereof).
Chapter IV, Section 1, Article 119 of the consolidated version of the Act refers to the taxation of domestic source income earned by non residents.
Article 119(10) provides, inter alia, that the income earned from IP rights of non-residents, which are considered as domestic source income are subject to income tax.
The IP rights enumerated in Article 119(10) includes: (i)any copyright of scientific or artistic work (including cinematography films), any patent, trademark, design or model, drawing, secret formula or process, films and tapes for radio and television broadcasts, and miscellaneous assets or rights similar thereto; and (ii) information or know-how on industrial, commercial or scientific knowledge and experience.
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Textos principales
Coreano
소득세법 (1949년7월15일에 제정된 법률 제33호는 2015년3월13일의 법률 제13282호 개정에 이르기까지 수차례 개정이 이루어짐)
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N° WIPO Lex
KR250