tax-treaties.com

United Kingdom / Korea (South)

United Kingdom–Republic of Korea 1996 Convention: official MLI synthesis

Synthesized source publication

Unreviewed · applicability unverifiedOfficial MLI synthesis · English only · publisher MLI conditions apply · authentic texts prevail

Source & edition

HMRC, Synthesised text of the Multilateral Instrument and the 1996 UK-South Korea Double Taxation Convention

Publisher role and language

Official publisher synthesis, not an authentic signed original or current-law certification. Publisher qualifications remain source text and searchable.

Government-prepared synthesis in consultation with Korea, based on UK MLI position deposited 29 June 2018 and Korean position deposited 13 May 2020. Source itself says positions may change and authentic Convention and MLI texts take precedence; no current-law certification.

Actual supplied body languages: English. A language named by an instrument is not a supplied translation.

Edition
Official HMRC MLI synthesis of the Convention signed 25 October 1996; publisher describes UK and Republic of Korea MLI positions; English publication only
Text available here
English
Review
Unreviewed; qualified human review pending
Current applicability
Not verified
Underlying instrument signature
1996-10-25

Languages recorded in source metadata: English. This is not a promise of available text or a translation.

Edition notes and known limitations

Official HTML text capture, not Original PDF; human wording and current-law certification not claimed.

Block IDs are navigation aids, never invented legal paragraph numbers. Native extraction can flatten ordered-list styling; only printed source labels are retained.

Complete preamble, closing and all supplied integral protocol/notes are retained separately and searchable within this source.

Republic of Korea / South Korea uses ISO-style country code KR, never KP (Democratic People’s Republic of Korea).

All supplied MLI replacement wording, publisher disclaimers, differentiated effect-date discussion, closing and both exchange-of-notes letters are retained and source-scoped searchable.

Publisher synthesis, not an authentic treaty instrument. MLI replacement text and explanations are retained; original boxes/layout are not reproduced. Authentic Convention and MLI texts take precedence.

Source authority, text completeness and currentness still require human review.

Retained metadata & integrity record

Editions and protocols remain separate. A language choice is not a claim of equivalent or legally aligned text.