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of <h1>India-Korea Tax Convention: Preventing Double Taxation, Promoting Fair Practices, and Strengthening Fiscal Cooperation since 1986.</h1> The Convention between the Governments of India and Korea aims to prevent double taxation and fiscal evasion concerning income taxes. Ratified on August 1, 1986, the agreement applies to residents of both nations and covers various taxes, including income, corporation, and inhabitant taxes in Korea, and income and surtax in India. It defines terms like 'permanent establishment,' outlines taxation rules on income from immovable property, business profits, air and shipping transport, dividends, interest, royalties, and capital gains. The Convention includes provisions for mutual agreement procedures, exchange of information, and non-discrimination, ensuring fair taxation practices and cooperation between the two countries.
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