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Article 6 - INCOME FROM IMMOVABLE PROPERTY - Republic of Korea [South Korea]

Extract

..... Article 6 INCOME FROM IMMOVABLE PROPERTY 1. Income derived by a resident of a Contracting State from immovable property situated in the other Contracting State may be taxed in that other State. 2. The term "immovable property" shall have th .....

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Article 6 - INCOME FROM IMMOVABLE PROPERTY - Republic of Korea South Korea

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..... esources; ships, boats and aircraft shall not be regarded as immovable property. 3. The provisions of paragraph 1 shall apply to income derived from the direct use, letting, or use in any other form of immovable property. 4. The provisions of paragra .....

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Article 6 - INCOME FROM IMMOVABLE PROPERTY - Republic of Korea South Korea

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