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Notice of the State Administration of Taxation on the Effectiveness and Implementation of the Memorandum of Understanding on the Agreement between the Government of the People's Republic of China and the Government of the Republic of Korea for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion with respect to Taxes on Income [Effective]
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Notice of the State Administration of Taxation on the Effectiveness and Implementation of the Memorandum of Understanding on the Agreement between the Government of the People's Republic of China and the Government of the Republic of Korea for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion with respect to Taxes on Income
(No.86 [2007] of the State Administration of Taxation)
The state taxation bureaus and local taxation bureaus of all provinces, autonomous regions, municipalities directly under the Central Government and municipalities under the separate state planning:
The Memorandum of Understanding on the Agreement between the Government of the People's Republic of China and the Government of the Republic of Korea for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion with respect to Taxes on Income (the ¡§Memorandum of Understanding¡¨) was formally signed at Beijing on July 13, 2007, by Wang Li, deputy director-general of the State Administration of Taxation of the People's Republic of China and Huh Yong-seok, director for tax policy of the Ministry of Finance and Economy of the Republic of Korea, for the competent authorities of their respective governments. This Memorandum of Understanding shall be effective and implemented as of the date of signing. This Memorandum of Understanding is now available in print and hereby issued to you for implementation.
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