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Republic of Korea: Reduced Witholding Allowances for Foreign Workers

Description

Korea's National Assembly passed on 31 December 2009 the tax laws applicable for 2010. From 1 January 2010, the 30% Overseas Assignment Allowance Exclusion was no longer available. Moreover, those alr...

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Intervention Details

Intervention Type

Post-migration treatment

MAST Chapter

Migration measures

Implementation date

01 Jan 2010

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 Products

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