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Korea Offers Extensive Tax Incentives For Foreign Investors

Tax-news.com

29 November 2000


An article in this month's edition of Practical Asian Tax Strategies describes a number of Korean tax incentives for foreign investors. Written by Sang-Keun Song of PricewaterhouseCoopers in Seoul, the article lists four main sets of incentives:

  • The Special Tax Treatment Control Law gives tax exemptions for foreign investments in high technology enterprises;
  • Free Trade Zones give tax exemptions to foreign investors in manufacturing companies; and
  • Customs Duty-Free Zones give tax exemptions for foreign investors in logistics businesses.

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