Amending Protocol to Tax Treaty between Kyrgyzstan and South Korea has Entered into Force

The amending protocol to the 2012 income and capital tax treaty between Kyrgyzstan and South Korea entered into force on 5 July 2025. The protocol, signed 3 December 2024, is the first to amend the treaty and includes the following changes:

• The preamble is replaced in line with BEPS standards;
• Article 26 (Mutual Agreement Procedure) is amended to provide that a person may present a MAP case to the competent authority of either Contracting State, instead of just the competent authority of the…