Cycle de vie
- En vigueur
- Dernière modification
Country / jurisdiction: Korea · Year: 2023 · Status: In force · Level: National · Type: Voluntary
The 2023 Tax Revision Bill, that has been signed into law, reintroduced tax credits for investments in overseas resource development. The measure seeks to improve Korea's capabilities to address supply chain issues by providing enhanced fiscal and tax support for obtaining overseas resources, such as core minerals.
Eligible investments include acquisition of mining rights, investments in foreign corporations, and direct overseas investments by domestic individuals. The tax credits would apply from 1 January 2024 until 31 December 2026.
Official source: https://www.moef.go.kr/nw/nes/detailNesDtaView.do?menuNo=4010100&searchNttId1=MOSF_000000000065146&searchBbsId1=MOSFBBS_000000000028
Source
https://www.iea.org/policies/26877Document officiel chez le régulateur. Citez toujours cette URL — et non la page de détail Vantage — dans les preuves de conformité.