Second protocol to treaty between China and South Korea signed

China's State Administration of Taxation announced (Guo Shui Fa [2006] No.52) on 5 April 2006 that the second protocol to the 1994 tax treaty between China and South Korea was signed on 23 March 2006. The protocol will become effective after the formal approval procedures of both countries have been completed. The details of the protocol will be reported subsequently