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Korea
1981 Agreement
| Status: | In force |
| Signed: | 6 October 1981 |
| In force: | 22 April 1983 |
| Effective: | In New Zealand: From the income year beginning 1 April 1981.
In Korea: Income subject to withholding tax, from 1 January 1981; other provisions, from the taxation year beginning 1 January 1981. (refer Article 28) |
| Legislation: | Double Taxation Relief (Republic of Korea) Order 1983 |
Protocol to the 1981 Agreement
| Status: | In force |
| Signed: | 6 October 1981 |
| In force: | 22 April 1983 |
| Effective: | In New Zealand: From the income year beginning 1 April 1981.
In Korea: Income subject to withholding tax, from 1 January 1981; other provisions, from the taxation year beginning 1 January 1981. (refer Article 28) |
| Legislation: | Double Taxation Relief (Republic of Korea) Order 1983 |
Second Protocol to the 1981 Agreement
| Status: | In force |
| Signed: | 14 July 1997 |
| In force: | 10 October 1997 |
| Effective: | 10 October 1997 (refer Article 3) |
| Legislation: | Double Taxation Relief (Republic of Korea) Amendment Order 1997 |
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