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Korea

Korea
Korea - Korea
Nature
 Comprehensive Double Taxation Agreement
Air Services Income Agreement
Shipping Income Agreement
Date of Signature
of Agreement
08.07.2014
29.03.1996
 
Date of S49 Order
30.09.2014
28.05.1996
 
Date of Entry into Force
27.09.2016
09.07.1996
 
Effective From
Year of Assessment
2017/2018
Year of Assessment
1996/1997
 
IRO Sub-legislation
Reference
CL
L
 
 
Reciprocal Exemption
under S23B(4A)
(effective from)
   
Year of Assessment
1998/1999