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Tax Treaty between India and South Korea has Entered into Force

|Treaty Development|India-Korea, Rep of
India-Korea, Rep of

The new income tax treaty between India and South Korea entered into force on 12 September 2016. The treaty, signed 18 may 2015, replaces the 1985 tax treaty between the two countries.

Taxes Covered

The treaty covers Indian income tax, including any surcharge thereon, and Korean income tax, corporation tax, and the special tax for rural development.

Service PE

The treaty includes the prov…

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