United Kingdom / Korea (South) · United Kingdom–Republic of Korea 1996 Convention: official MLI synthesis
Official HMRC MLI synthesis of the Convention signed 25 October 1996; publisher describes UK and Republic of Korea MLI positions; English publication only
Article 6 · income from immovable property
English · synthesized source publication
Unreviewed · applicability unverifiedOfficial MLI synthesis · English only · publisher MLI conditions apply · authentic texts prevail
- Income derived by a resident of a contracting state from immovable property (including income from agriculture or forestry) situated in the other contracting state may be taxed in that other state.
- The term “immovable property” shall have the meaning which it has under the law of the contracting state in which the property in question is situated. The term shall in any case include property accessory to immovable property, livestock and equipment used in agriculture and forestry, rights to which the provisions of general law respecting landed property apply, usufruct of immovable property and rights to variable or fixed payments as consideration for the working of, or the right to work, mineral deposits and sources and other natural resources; ships and aircraft shall not be regarded as immovable property.
- The provisions of paragraph (1) of this article shall apply to income derived from the direct use, letting, or use in any other form of immovable property.
- The provisions of paragraphs (1) and (3) of this article shall also apply to the income from immovable property of an enterprise and to income from immovable property used for the performance of independent personal services.
Citation to select or copy
United Kingdom / Korea (South); HMRC, Synthesised text of the Multilateral Instrument and the 1996 UK-South Korea Double Taxation Convention; edition Official HMRC MLI synthesis of the Convention signed 25 October 1996; publisher describes UK and Republic of Korea MLI positions; English publication only; article 6; English; source role publisher-synthesis; Official publisher synthesis, not an authentic signed original or current-law certification. Publisher qualifications remain source text and searchable.; unreviewed source text, current applicability unverified; /editions/gb-kr-1996-hmrc-mli-synthesis-html-reserve-v1/en/articles/article-6/
Disclaimers
Unreviewed machine transcription. Not a verified current-law consolidation or legal advice. Later changes may be missing.
Language switching retains source identifiers only. This is not reviewed legal or translational equivalence.
Page links are source references, not verified paragraph correspondence. Formatting and extraction errors may remain.
Noindex is not access control. This is a research preview, not a statement of authoritative or current law.
Source & edition
HMRC, Synthesised text of the Multilateral Instrument and the 1996 UK-South Korea Double Taxation Convention
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.