OrbitaxProtocol to treaty between Switzerland and Korea (Rep.) signed and details
|Treaty Development|Switzerland; Korea (Rep.)
On 28 December 2010, Switzerland and Korea (Rep.) signed an amending protocol to the income tax treaty of 12 February 1980, in Seoul.
The protocol contains an exchange of information provision in line with Art. 26 of the OECD Model Convention. The protocol further introduces an arbitration clause.
Changes include the reduction of withholding …
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