South Korea, Film Financing and Television Programming: A Taxation Guide

South Korea, Film Financing and Television Programming

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The Korean film industry, which once struggled to attract domestic audiences, has been successfully exporting its products and expanding its influence throughout Asia, Europe, and North America in the past decade. These days, casual observers associate Korean cinema with the broader cultural phenomenon of hallyu (“Korean Wave”). 

Currently, as there are no specific tax laws governing the financing industry, general tax provisions apply.  

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