The amending protocol to the 2013 income tax treaty between South Korea and Tajikistan entered into force on 11 June 2022. The protocol, signed 29 November 2021, is the first to amend the treaty and includes the following changes: The preamble is updated in line with BEPS standards; Article 25 (Mutual Agreement Procedure) is amended to provide that a person may present a MAP case to the competent authority of either Contracting State, instead of just the competent authority of the Contracting State of which the person is a resident; and Article 28 (Limitation on Benefit) is replaced with a...