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…