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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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國家稅務總局關于《＜中華人民共和國政府和大韓民國政府關于對所得避免雙重征稅和防止偷漏稅的協定＞諒解備忘錄》生效及執行的通知
[現行有效]
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【法寶引證碼】
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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.
．．．．．． | | 國家稅務總局關于《＜中華人民共和國政府和大韓民國政府關于對所得避免雙重征稅和防止偷漏稅的協定＞諒解備忘錄》生效及執行的通知
（國稅發〔2007〕86號）
各省、自治區、直轄市和計劃單列市國家稅務局、地方稅務局：
《〈中華人民共和國政府和大韓民國政府關于對所得避免雙重征稅和防止偷漏稅的協定〉諒解備忘錄》已于2007年7月13日由中國國家稅務總局副局長王力和韓國財政經濟部稅制室長許龍錫分別代表各自政府主管當局在北京正式簽署。該諒解備忘錄自簽字之日起生效執行。現將諒解備忘錄文本印發給你們，請予執行。
附件：《中華人民共和國政府和大韓民國政府關于對所得避免雙重征稅和防止偷漏稅的協定》諒解備忘錄
國家稅務總局
二○○七年七月二十五日
附件
《中華人民共和國政府和大韓民國政府關于
對所得避免雙重征稅和防止偷漏稅的協定》諒解備忘錄
中華人民共和國政府主管當局和大韓民國政府主管當局為適當地執行《中華人民共和國政府和大韓民國政府關于對所得避免雙重征稅和防止偷漏稅的協定》，已就第十一條第三款和第十九條第一款和第二款舉行會談，並就以下達成一致意見：
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