DT11350 - South Korea: Agreements in force

Title: Convention between the Government of the United Kingdom of Great Britain and Northern Ireland and the Government of the Republic of Korea for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion with Respect to Taxes on Income and Capital Gains

Signed: 25 October 1996

Statutory Instrument number: SI 1996 No.3168

Entered into force: 30 December 1996

Has effect:

·         in South Korea, from 1 January 1997

·         in the UK, in respect of corporation tax, from 1 April 1997; in respect of income tax and capital tax, from 6 April 1997

 

A previous convention (SI 1978No. 786) applied until the dates from which the above convention had effect.

The text of the convention currently in force can be found at the following link: https://www.gov.uk/government/publications/south-korea-tax-treaties