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Korea - Taxation
Location: Eastern Asia, southern half of the Korean Peninsula bordering the Sea of Japan and the Yellow Sea.

Background: An independent Korean state or collection of states has existed almost continuously for several millennia. Between its initial unification in the 7th century - from three predecessor Korean states - until the 20th century, Korea existed as a single independent country. In 1905, following the Russo-Japanese War, Korea became a protectorate of imperial Japan, and in 1910 it was annexed as a colony. Korea regained its independence following Japan's surrender to the United States in 1945. After World War II, a Republic of Korea (ROK) was set up in the southern half of the Korean Peninsula while a Communist-style government was installed in the north (the DPRK). During the Korean War (1950-53), US troops and UN forces fought alongside soldiers from the ROK to defend South Korea from DPRK attacks supported by China and the Soviet Union. An armistice was signed in 1953, splitting the peninsula along a demilitarized zone at about the 38th parallel. Thereafter, South Korea achieved rapid economic growth with per capita income rising to roughly 14 times the level of North Korea. In 1993, KIM Yo'ng-sam became South Korea's first civilian president following 32 years of military rule. South Korea today is a fully functioning modern democracy. In June 2000, a historic first North-South summit took place between the South's President KIM Tae-chung and the North's leader KIM Jong Il.

Extracted from The World Factbook.
 
General Information
-  Wikipedia, the free encyclopedia
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Doing Business Guides
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Taxation
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-  Tax and accounting sites directory - taxsites.com
-  International Tax Review - International Briefings
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Other Resources
-  Google Directory
-  Governments on the www - gksoft.com
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-  OECD and Korea
 
Communication, Travel and Migration
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-  International Phone Directories and Dialing Codes (see 'Research Index')
-  Embassies and Consulates (see 'Research Index')
 

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