South Korea: tax treaties
Tax treaties between the UK and South Korea and related documents.
PDF, 166KB, 31 pages
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The double taxation convention entered into force on 30 December 1996.
It’s effective in South Korea from 1 January 1997 and in the UK from:
- 1 April 1997 for Corporation Tax
- 6 April 1997 for Income Tax and Capital Gains Tax