Korea Hong Kong Tax TreatyAugust 2014
Korea and Hong Kong signed on July 8, 2014 a double tax treaty, DTA.
The tax withholding rates will be 10%/15% on dividends, depending on the percentage of holding by the recipient.
The withholding rate on interest and royalties will be 10%.
Korea China New Social Security TreatyNovember 2012
The republic of Korea and China signed on October 29, 2012 a new social security treaty which, once in force, will replace the existing 2003 treaty between the two countries.
Note: The information in this site is for general guidance only. Users of this site are advised to take professional advice before taking practical tax decisions.
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