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Double Taxation Relief and Exchange of Information Arrangements
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All Agreement (on country / region basis)
Korea
 - Korea |
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|---|---|---|---|
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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
|
|
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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 | ||
| Reciprocal Exemption under S23B(4A) (effective from) |
Year of Assessment
1998/1999 |
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