Notice of the State Administration of Taxation on the Implementation of the Second Protocol to the China-Korea Tax Agreement

This notice announces that the Second Protocol to the Agreement between the Government 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 has entered into force and shall be implemented from July 4, 2006. It instructs local tax authorities to follow the protocol as previously circulated.