1981 agreement
| Status: | In force |
|---|---|
| Signed: | 6 October 1981 |
| In force: | 22 April 1983 |
| Effective: | In New Zealand: From the income year beginning 1 April 1981. In Korea: Income subject to withholding tax, from 1 January 1981; other provisions, from the taxation year beginning 1 January 1981. Refer to Article 28 of the agreement. |
| Legislation: | Double Taxation Relief (Republic of Korea) Order 1983 (New Zealand Legislation website) |
Protocol to the 1981 agreement
| Status: | In force |
|---|---|
| Signed: | 6 October 1981 |
| In force: | 22 April 1983 |
| Effective: | In New Zealand: From the income year beginning 1 April 1981. In Korea: Income subject to withholding tax, from 1 January 1981; other provisions, from the taxation year beginning 1 January 1981. Refer to Article 28 of the agreement. |
| Legislation: | Double Taxation Relief (Republic of Korea) Order 1983 (New Zealand Legislation website) |
Second protocol to the 1981 agreement
| Status: | In force |
|---|---|
| Signed: | 14 July 1997 |
| In force: | 10 October 1997 |
| Effective: | 10 October 1997 Refer to Article 3 of the agreement. |
| Legislation: | Double Taxation Relief (Republic of Korea) Amendment Order 1997 (New Zealand Legislation website) |