Contents
Who gains benefits from tax incentives for foreign direct investment in Korea? / Seong-Bong Lee 1
I. Introduction 1
II. Research Design 2
III. Who Gains Benefits from Tax Incentives for FDI in Korea? 4
1. Greenfield or M&A Investments? 4
2. Tax Treaty Beneficiary or Not? 7
3. Double Taxation Relief on Dividends : Exemption or Foreign Tax Credit? 9
4/5. Tax Sparing System Beneficiary or Not? 13
IV. Conclusions 18
References 20
국문요약 21