MT · S.L. 123.46
Double Taxation Relief On Taxes On (S.L. 123.46)
Inhalt
- Art. 1 Title.
- Art. 2 Arrangements to have effect. The Korea, the prevention follows: This Contracting 1. The (a) in (b) in 2. This taxes which or in place of, shall notify respective 1. For the (a) the area adjacent with Republic of Korea with the Island of including the Republic hereafter be Shelf, to the sea- mean the
- Art. 5 a permanent or installed by, with the
- Art. 6 a person - - is acting on State an shall be any activities of such person a fixed a permanent
- Art. 7 in a through a status,
- Art. 8 State controls State, or a permanent company a
- Art. 3 from the direct 4. The immovable for the 1. The that State through a business as only so much 2. Contracting permanent attributed to make if it activities with the with which it 3. In allowed as permanent so incurred, elsewhere. 4. Insofar profits to be apportionment paragraph 2 taxed by such adopte
- Art. 4 in respect of