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Korean tax deal in force

September 30, 2016

The agreement between Hong Kong and Korea for the avoidance of double taxation and prevention of income tax evasion has come into force, the Government announced today.

 

The agreement was signed in July 2014.

 

After ratification procedures were completed in Hong Kong and Korea, the tax agreement came into force on September 27 this year. It will be in effect in Hong Kong for any assessment year that starts on or after April 1 next year.



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