ARTICLE 30

U.S. Income Tax Treaty — Korea Income Tax Treaty - 1976 · 2026-10-03 edition · updated 2026-10-04 · United States

Assistance in Collection

(1) Each of the Contracting States shall endeavor to collect on behalf of the other Contracting State such taxes imposed by that other Contracting State as will ensure that any exemption or reduced rate of tax granted under this Convention by that other Contracting State shall not be enjoyed by persons not entitled to such benefits.

(2) In no case shall this Article be construed so as to impose upon one of the Contracting States the obligation to carry out measures at variance with the laws, administrative practices, or public policy of either Contracting State with respect to the collection of its own taxes.

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▸Contents — U.S. Income Tax Treaty — Korea Income Tax Treaty - 1976

U.S. Income Tax Treaty — Korea Income Tax Treaty - 1976

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