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Hong Kong-Korea income tax treaty enters into force
www.ey.comOn 27 September 2016, the income tax treaty between Hong Kong and Korea (the Treaty), signed on 8 July 2014, entered into force. 1 The Treaty will be effective for Korean tax for taxable years beginning on or after 1 January 2017 2 and for Hong Kong tax for any year of assessment beginning on or after 1 April 2017.