Introducing the “In Favour Of” filter in Case Laws.
- ⚖️ Instantly identify judgments decided in favour of the Assessee, Revenue, or Appellant
- 🔍 Narrow down results with higher precision
Try it now in Case Laws →
TaxTMI Login
🚀 New Feature Launched ✕
Just a moment...
Introducing the “In Favour Of” filter in Case Laws.
Try it now in Case Laws →
Press 'Enter' to add multiple search terms. Rules for Better Search
of 
of 
No Folders have been created
Are you sure you want to delete "My most important" ?
NOTE:
of of 
All Acts & Rules
of of All Acts & Rules
Note
Bookmark
Share
Don't have an account? Register Here
of <h1>DTAA Article 19: Pensions Taxable Only in Resident State Until 2017, Subject to Article 20 Conditions.</h1> Article 19 of the Double Tax Avoidance Agreement (DTAA) between Korea and another Contracting State, effective until March 31, 2017, stipulates that pensions and similar remuneration paid to a resident of a Contracting State for past employment are taxable solely in that State. This provision is subject to certain conditions outlined in paragraphs 2 and 3 of Article 20. The agreement aims to prevent double taxation and ensure clarity in tax obligations for individuals receiving pensions.
TaxTMI 
TaxTMI 
