Das Revisionsprotokoll zum Doppelbesteuerungsabkommen mit der Republik Korea

A second amending protocol to the Convention between the Republic of Austria and the Republic of Korea with respect to Taxes on Income and on Capital, signed in Seoul on October 8^th, 1985, as amended by the protocol signed in Seoul on May 28^th, 2001, was signed on June 14^th, 2021. Sabine Schmidjell-Dommes outlines the new second amending protocol and explains the most important deviations from the existing treaty from 1985.