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Republic of Korea: Increase in tax credit for investments in national strategic technologies

Description

On 23 December 2022, the South Korean National Assembly expanded the tax credit rate for investments in national strategic technologies from 6% to 8% for large enterprises. This revision of the Restri...

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Intervention Details

Intervention Type

Tax or social insurance relief

MAST Chapter

L: Subsidies (excl. export subsidies)

Implementation date

01 Jan 2023

Revocation date

No revocation date

Implementation level

National

Affected flow

Inward

Announced as temporary

No

Eligible firms

all

Affected Trading Partners

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Affected Sectors

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Affected Products

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