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Second Protocol to the Agreement between Korea and China Becomes Effective

  • Date 2001.01.01.
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August
9, 2006


Second
Protocol to the Agreement between Korea and China Becomes Effective




The \'Second Protocol
to the Agreement between the Government of the Republic of Korea and the Government
of the People\'s Republic of China for the Avoidance of Double Taxation and the
Prevention of Fiscal Evasion with respect to Taxes on Income, signed at Beijing
on March 28, 1994,\' (hereafter referred to as the "Second
Protocol") has become effective as of
July 4, 2006.



Residents of one
or both of the contracting states are recommended to be informed of the changed
provisions, which have been introduced or eliminated after enforcement of the
Second Protocol.



The full text of
the Second Protocol can be found at 『www.nts.go.kr - English - Law/Treaties
- Tax
Treaty』.






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