Business tax – international treaty

South Korea: tax treaties

Tax treaties between the UK and South Korea and related documents.

Document

Detail

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