The income tax treaty between Gabon and South Korea entered into force on 2 December 2015. The treaty, signed 25 October 2010, is the first of its kind between the two countries.

Taxes Covered

The treaty covers Gabonese company tax and flat-rate minimum tax, tax on income of natural persons, complementary tax on salaries, special immovable property tax on rentals, and tax on income from mova…