Reservations and Declarations for Treaty No.127 - Convention on Mutual Administrative Assistance in Tax Matters

Nature of declaration : Reservations
Status as of 22/05/2019

Republic of Korea

Reservation contained in the instrument of ratification deposited with the Secretary General of OECD on 26 March 2012 - Or. Engl.

Pursuant to Article 30, paragraph 1.a, of the Convention, the Republic of Korea will not provide any form of assistance in relation to the taxes of the other parties described in Article 2, paragraph 1, b, i or ii or iii E, F, G or iv of the Convention.
Period covered: 01/07/2012 -
Articles concerned : 30

Reservation contained in the instrument of ratification deposited with the Secretary General of OECD on 26 March 2012 - Or. Engl.

Pursuant to Article 30, paragraph 1.d, of the Convention, the Republic of Korea will not provide assistance in the service of documents with regard to judicial decisions for all taxes.
Period covered: 01/07/2012 -
Articles concerned : 30

Reservation contained in the instrument of ratification deposited with the Secretary General of OECD on 26 March 2012 - Or. Engl.

Pursuant to Article 30, paragraph 1.e, of the Convention, the Republic of Korea will not permit the service of documents with regard to judicial decisions through the post.
Period covered: 01/07/2012 -
Articles concerned : 30


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