United Kingdom / Korea (South) · Article 17 · United Kingdom–Republic of Korea 1996 Convention: official MLI synthesis

- Notwithstanding the provisions of Articles 14 and 15 of this convention, income derived by a resident of a contracting state as an entertainer, such as a theatre, motion picture, radio or television artiste, or a musician, or as a sportsman, from his personal activities as such exercised in the other contracting state, may be taxed in that other contracting state.

- Where income in respect of personal activities exercised by an entertainer or a sportsman in his capacity as such accrues not to the entertainer or sportsman himself but to another person, that income may, notwithstanding the provisions of Articles 7, 14 and 15 of this convention, be taxed in the contracting state in which the activities of the entertainer or sportsman are exercised.

- Notwithstanding the provisions of paragraphs (1) and (2) of this Article, income derived by entertainers or sportsmen who are residents of a contracting state from activities exercised in the other contracting state under a special programme of cultural exchange agreed upon between the governments of both contracting states, shall be exempt from tax in that other contracting state.

Source & edition

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

Official online text · retained capture Official source website ↗

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Digest scope: retained online-source capture; no PDF binary verification

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.