03 October 2016 Hong Kong-Korea income tax treaty enters into force The income tax treaty between Hong Kong and Korea (the Treaty), signed on July 8, 2014, entered into force on September 27. The Treaty will be effective for Korean tax for tax years beginning on or after January 1, 2017 and for Hong Kong tax for any year of assessment beginning on or after April 1, 2017. A Tax Alert prepared by EY's Global Tax Desk Network, and attached below, provides additional details. Document ID: 2016-1676 |
