Escolar Documentos
Profissional Documentos
Cultura Documentos
BETWEEN
AND
ARTICLE 1
PERSONS COVERED
ARTICLE 2
TAXES COVERED
a) in Korea:
b) in Panama:
ARTICLE 3
GENERAL DEFINITIONS
ARTICLE 4
RESIDENT
ARTICLE 5
PERMANENT ESTABLISHMENT
a) a place of management;
b) a branch;
c) an office;
d) a factory;
e) a workshop, and
ARTICLE 6
INCOME FROM IMMOVABLE PROPERTY
ARTICLE 7
BUSINESS PROFITS
ARTICLE 8
SHIPPING AND AIR TRANSPORT
ARTICLE 9
ASSOCIATED ENTERPRISES
1. Where
and in either case conditions are made or imposed between the two
enterprises in their commercial or financial relations which differ from
those which would be made between independent enterprises, then
any profits which would, but for those conditions, have accrued to
one of the enterprises, but, by reason of those conditions, have not
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ARTICLE 10
DIVIDENDS
This paragraph shall not affect the taxation of the company in respect
of the profits out of which the dividends are paid.
ARTICLE 11
INTEREST
b) in Panama:
ARTICLE 12
ROYALTIES
ARTICLE 13
CAPITAL GAINS
ARTICLE 14
INCOME FROM EMPLOYMENT
ARTICLE 15
DIRECTORS' FEES
ARTICLE 16
ARTISTES AND SPORTSPERSONS
ARTICLE 17
PENSIONS
ARTICLE 18
GOVERNMENT SERVICE
a) in Korea:
the Bank of Korea, the Korea Export-Import Bank, the Korea Trade
Insurance Corporation, the Korea Trade-Investment Promotion
Agency, the Korea Finance Corporation and other institutions
performing functions of a governmental nature as may be specified
and agreed upon in letters exchanged between the competent
authorities of the Contracting States.
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b) in Panama:
ARTICLE 19
STUDENTS
ARTICLE 20
PROFESSORS AND TEACHERS
ARTICLE 21
OTHER INCOME
ARTICLE 22
ELIMINATION OF DOUBLE TAXATION
ARTICLE 23
NON-DISCRIMINATION
ARTICLE 24
MUTUAL AGREEMENT PROCEDURE
ARTICLE 25
EXCHANGE OF INFORMATION
ARTICLE 26
MEMBERS OF DIPLOMATIC MISSIONS AND CONSULAR POSTS
ARTICLE 27
LIMITATION ON BENEFITS
ARTICLE 29
TERMINATION
(SIGNED) (SIGNED)
JUAN CARLOS VARELA R. KIM SUNG-HWAN
Vice President of the Republic Minister of Foreign Affairs and
and Minister of Foreign Affairs Trade
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PROTOCOL
(SIGNED) (SIGNED)
JUAN CARLOS VARELA R. KIM SUNG-HWAN
Vice President of the Republic Minister of Foreign Affairs and
and Minister of Foreign Affairs Trade