South Korea's Ministry of Economy and Finance has announced tax support measures to revitalize the domestic capital market and mitigate structural supply-demand imbalances in the FX market. For companies, the measures include an increase in the ratio of the dividends received exclusion for dividends from overseas subsidiaries from 95% to 100% with effect for dividends distributed on or after 1 January 2026.
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Tax Support Measures to Revitalize the Domestic Capital Market and Mitigate St…