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ATTORNEY [ licensed to practice in KOREA, U.S.A., ILLINOIS ] LEE, JAE WOOK
∗ [FOR AlienS - ENGLISH LANGUAGE LEGAL SERVICES in Counseling, Application and LITIGATION & TRIAL IN COURTS and TRIBUNALS in KOREA]
INTERNATIONAL DIVORCE, CIVIL, REAL ESTATE, PERSONAL INJURY, DAMAGES, TRAFFIC ACCIDENT, FRAUD, PENAL LAW, CRIMINAL TRIAL, FELONY, GUILTY PLEA, LEASE, RENTAL LAW, IMMIGRATION, INVESTMENT, TAX, INCORPORATION, TRADE, CONTRACT, DISPUTE IN CORPORATION, GOVERNMENT TREATMENT, REFUGEE, REMOVAL, VISA, PERMANENT RESIDENCE, CITIZENSHIP]
For more information for the services Attorney LEE provide for the Aliens who want for legal services in Korea, Please do not hesitate to click the below MENU link for "SERVICES FOR AlienS".

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[Category]
소득세(Income TAX)


[Title]
Tax Newsflash Hong Kong Tax News: HK-Korea tax treaty in force
Start →

Tax Newsflash
Hong Kong Tax News:
HK-Korea tax treaty in force
The comprehensive double taxation agreement between Hong
Kong and Korea (“the HK-Korea Treaty”), which was signed on
July 8, 2014, was finally ratified by the Korean National
Assembly on September 7, 2016 without any change from the
original agreement. As a result, the HK-Korea Treaty became
effective from September 27, 2016 after the ratification notice
was exchanged among the two parties.
The provisions of HK-Korea Treaty will have effect on (i) Hong
Kong taxes from the year of assessment 2017/18 and (ii)
Korean taxes from January 1, 2017 (or April 1, 2017 for taxes
withheld at source).
Details of the HK-Korea Treaty can be found in this link.
The HK-Korea Treaty will prevent double taxation and tax
evasion by the resident of one jurisdiction earning an income
in the other, and to be more specific, Hong Kong resident
individuals and corporations will likely be enjoying treaty
benefits and also be relieved from double taxation (note that
Korea adopts a complicated tax system compared to Hong
Kong and imposes withholding taxes on various Korean source
income).
Key Features
The table below shows withholding rates for dividends, interest
and royalties under the HK-Korea Treaty as compared to the
rates under the Korean domestic laws (i.e., in the absence of
the HK-Korea Treaty).
Income Withholding tax rate
under Korean
domestic laws
(including local
income tax)
Reduced rate under
the HK-Korea Treaty
Dividends 22% 15% or 10% if the
recipient company is
beneficial owner which
holds directly at least
25% of the capital of the
company paying
dividends
Interest 22%
(15.4% for the interests
from bonds)
10%
Royalties 22% 10%
As summarized above, the HK-Korea Treaty significantly
reduces the withholding tax rates on dividends, interest and
royalties paid by a Korean company to Hong Kong residents.
However, the HK-Korea Treaty does not provide for exemption
of tax on capital gains, which is the lessor of (i) 11% of gross
sales proceeds or (ii) 22% of capital gains realized under
Korean domestic laws. In the absence of the HK-Korea Treaty,
Hong Kong investors generally would be subject to a 22%
withholding tax in Korea (including tax on capital gains derived
from the sale of shares in a Korean company).
Other Notable Implications
Tax residency
One of the important implications of the HK-Korea Treaty
being ratified is relatively reduced risk for Hong Kong residents
that frequently travel to Korea for business being taxed as a
Korean tax resident under the Korean domestic tax rules.
Under the new provisions of the Individual Income Tax Law of
Korea which became effective from 2015, a non-Korean
resident would be treated as a Korean tax resident if the
individual resides in Korea for 183 days or more over 2
consecutive calendar years (unless stay by such individual is
temporary and for non-business purposes such as sightseeing
or medical care).
Under the provisions of the HK-Korea Treaty, a Hong Kong tax
resident who is also treated as a Korean tax resident under the
Korean tax law may be able to avoid being taxed as a Korean
tax resident under the “tie-breaker” provision in the HK-Korea
Treaty. The "tie-breaker" provision is complicated. Readers are
advised to seek professional advice.
Holding company jurisdiction
The HK-Korea Treaty may increase the attractiveness of Hong
Kong as a holding company location for investments in Korea,
especially as compared to Singapore, one of the favorite
jurisdictions which multinational companies use to invest into
Korea.
In the absence of the HK-Korea Treaty, Hong Kong investors
generally would be subject to Korean taxes under the Korean
tax laws. It should be noted that the HK-Korea Treaty,
provides similar or even better treaty benefits given under the
Singapore-Korea Treaty*.
* The reduced rate on royalties under the HK-Korea Treaty (10%) is
lower than that under the Singapore-Korea Treaty (15%).






← End



[Title]
Tax Newsflash Hong Kong Tax News: HK-Korea tax treaty in force



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[Category]


  • 세무소송
  • 세무신고대리
  • 미국 FEDERAL 세법(U.S. Federal TAX)
  • 미국 재산상속,분쟁,이전,세금
  • 소득세(Income TAX)
  • 상속,증여세(Gift,Estate TAX)
  • 부동산과 세금
  • 양도소득세
  • 부가가치세(VAT)
  • 법인세(Corporate TAX)
  • 지방세
  • 주식과 세금
  • 조세특례제한법
  • 비영리법인과세
  • BEPS, TRANSFER PRICING(역외조세회피,탈세,이전가격)
  • 세법강의
  • 실질과세원칙, 주체의 실질, 거래의 실질
  • 사업양도, 세금면제
  • 종합부동산세, 재산세(보유세)
  • 조세범처벌법 위반죄
  • 중견기업 가업상속과 세금
  • 세무조정, 비용인정, 비용부인, 손금산입, 손금부인
  • 특별세무조사 조사대리,조사불복

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