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Update - Tax Treaty between Serbia and South Korea

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

The income tax treaty between Serbia and South Korea was signed on 22 January 2016. The treaty is the first of its kind between the two countries.

Taxes Covered

The treaty covers Serbian personal income tax and corporate income tax. It covers Korean income tax, corporation tax, special tax for rural development, and local income tax.

Withholding Tax Rates

  • Dividends - 5% if the beneficial …

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