ARTICLE 31

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

Entry into Force

This Convention shall be ratified and instruments of ratification shall be exchanged at Washington as soon as possible. It shall enter into force on the thirtieth day following the exchange of instruments of ratification and shall then have effect for the first time:

(a) As respects the rate of withholding taxes and Article 25 (Exemption from Social Security Taxes), to amounts paid on or after the first day of the second month following the date on which this Convention enters into force;

(b) As respects other taxes, to taxable years beginning on or after January 1 of the year following the date on which this Convention enters into force.

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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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