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South Korea courts high-tech investment:

This article was originally published in Clinica

Executive Summary

South Korea has halved the tax-exemption threshold of investment by foreign manufacturers to $50 million. Business income and dividends will be exempted for the first seven years and subject to half the normal rate over the following three. Similar incentives apply to other taxes over the same periods. Distribution activities involving foreign investments of at least $30 million will also qualify for such incentives. The country is keen to attract investment especially in high-technology sectors.

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