OrbitaxProtocol to the Tax Treaty between Italy and South Korea has Entered into Force
|Treaty Development|Italy-Korea, Rep of
The protocol to the 1989 income tax treaty between Italy and South Korea entered into force on 23 January 2015. The protocol, signed 3 April 2012, is the first to amend the treaty.
The protocol amends Article 2 Taxes Covered to include regional tax on productive activities (IRAP), Article 3 General Definitions, Article 23 Method for Elimination of Double Taxation in regard to Italy, and repla…
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