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Tax Treaty between South Korea and Tajikistan has Entered into Force

|Treaty Development|Korea, Rep of-Tajikistan
Korea, Rep of-Tajikistan

The income tax treaty between South Korea and Tajikistan entered into force on 28 September 2016. The treaty, signed 31 July 2013, is the first of its kind between the two countries.

Taxes Covered

The treaty covers Korean income tax, corporation tax, special tax for rural development, and local income tax. It covers Tajik tax on income of physical persons and tax on profit of legal persons.

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