Tax Information : Double Taxation Relief : Classification of section 49 Arrangements (Double Taxation) Orders - on Country / Territory Basis

Korea
Nature	Income Not Restricted to Transport	Airline	Shipping
Date of Signature of Arrangement		29.03.1996
Date of S49 Order		28.05.1996
Date of Entry into Force		09.07.1996
Date of Effect (on or after date specified)		Y/A 1996/1997
IRO Sub-legislation Reference		L

Reciprocal Exemption under S23B(4A) (on or after date specified)		----	Y/A 1998/1999