On 20 December 2019, the Double Taxation Agreement (DTA) between Czech Republic and Korea (Rep.) was entered into force and applies from 1 January 2020. From this date, the new DTA replaces the former DTA of 1992. The DTA contains Dividends rate 5%, Interest rate 5%, and Royalties rate 0% for the use of, or the right to use any copyright of literary, artistic, or scientific work, including cinematograph films and films or tapes for television or radio broadcasting; otherwise 10%.
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France: Parliament adopts Finance Bill 2020
France: Parliament adopts Finance Bill 2020
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