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Tax Treaty between South Korea and Taiwan has Entered into Force — Orbitax Tax News & Alerts
The income tax treaty between South Korea and Taiwan entered into force on 27 December 2023. The treaty, signed 17 November 2021, 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 t...