ContractConvention for the Avoidance of Double Taxation • July 4th, 2014
Contract Type FiledJuly 4th, 2014The Convention between the Republic of the Philippines and the Republic of Korea for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion with Respect to Taxes on Income was signed in Seoul, Korea on February 21, 1984. It entered into force on November 10, 1986, the thirtieth day following the exchange of the relevant instruments of ratification in Manila on October 10, 1986. Its provisions on taxes apply on income derived or which accrued beginning January 1, 1987.