OrbitaxUpdate - Tax Treaty between South Korea and Taiwan
|Treaty Development|South Korea-Taiwan
The income tax treaty between South Korea and Taiwan was signed on 17 November 2021. The treaty is the first of its kind between the two jurisdictions.
Taxes Covered
The treaty covers Korean income tax, corporation tax, the special tax for rural development, and local income tax. It covers Taiwan profit-seeking enterprise income tax, individual consolidated income tax, and income basic tax.
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