NationalSymbols of the Republic of Korea
Tax Law / Treaty
Tax Treaty
  • Treaties with Foreign Countries
  • OECD Model Convention
  • UN Model Convention

UN Model Convention

Article 1 Personal Scope
Article 2 Taxes Covered
Article 3 General Definitions
Article 4 Resident
Article 5 Permanent Establishment
Article 6 Income from Immovable Property
Article 7 Business Profits
Article 8 A(alternative A)
Article 8 B(alternative B)
Article 9 Associated Enterprises
Article 10 Dividends
Article 11 Interest
Article 12 Royalties
Article 13 Capital Gains
Article 14 Independent Personal Services
Article 15 Dependent Personal Services
Article 16 Directors' Fees and Remuneration of Top-Level Managerial Officials
Article 17 Income Earned by Entertainers and Athletes
Article 18 Pensions and Social Security Payments
Article 19 Remuneration and Pensions in respect of Government Service
Article 20 Payments Received by Students and Apprentices
Article 21 Other Income
Article 22 Capital
Article 23 A Exemption Method
Article 24 Non-Discrimination
Article 25 Mutual Agreement Procedure
Article 26 Exchange of Information
Article 27 Diplomatic Agents and Consular Officers
Article 28 Entry into Force
Article 29 Termination