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Protocol to the Tax Treaty between Belgium and South Korea has Entered into Force

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

The 2010 protocol to the income tax treaty between Belgium and South Korea entered into force on 1 December 2015. The protocol, signed 8 March 2010, is the second to amend the treaty. It replaces Article 25 (Exchange of Information), bringing it in line with the OECD standard for information exchange. It applies from 1 January 2016.

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