Korea, Republic of

Korea, Republic of has exchange of information relationships with 107 jurisdictions through 96 DTCs and 11 TIEAs.

About this list of agreements »

Information on a jurisdiction's exchange of information agreements contained reflects the most up to date information available to the Global Forum.

Jurisdictions may have signed further agreements that are not reflected. In particular, other mechanisms including the EU Council Directive 2011/16/EU on administrative co-operation in the field of taxation and the multilateral Convention on Mutual Administrative Assistance in Tax Matters are not reflected in the list of agreements yet. Technical adjustments are being performed in the EOI Portal in order to display multilateral agreements and developments are expected soon. The public should consult the detailed analysis of the jurisdiction’s EOI mechanisms contained in its published peer review reports and also consult the relevant government agencies in the jurisdictions concerned.

The determination as to whether an agreement meets the international standard is based on the results of the peer review process. Where neither jurisdiction has been subject to a peer review, or where one of the jurisdictions is not a member of the Global Forum (and so no information is available regarding whether that jurisdiction can exchange information to the standard) and so it is not possible to say that the agreement meets the standard, then the agreement's status is "unreviewed".

Jurisdiction Type of EOI Arrangement Date Signed Date entered into Force Meets standard Contains paras 4 and 5  
Colombia DTC  27 Jul 2010  2010-07-27 3 Jul 2014  2014-07-03 Yes Yes
Venezuela DTC  28 Jun 2006  2006-06-28 15 Jan 2007  2007-01-15 Unreviewed No
Mongolia DTC  17 Apr 1992  1992-04-17 6 Jun 1993  1993-06-06 Unreviewed No
Spain DTC  17 Jan 1994  1994-01-17 21 Nov 1994  1994-11-21 Yes No
Jersey TIEA  21 Jul 2015  2015-07-21 21 Nov 2016  2016-11-21 Unreviewed Yes
Chile DTC  18 Apr 2002  2002-04-18 25 Jul 2003  2003-07-25 Yes No
Australia DTC  12 Jul 1982  1982-07-12 1 Jan 1984  1984-01-01 Yes No
Bangladesh DTC  10 May 1983  1983-05-10 22 Aug 1984  1984-08-22 Unreviewed No
United States DTC  4 Jun 1976  1976-06-04 20 Oct 1979  1979-10-20 Yes No
Jordan DTC  24 Jul 2004  2004-07-24 28 Mar 2005  2005-03-28 Unreviewed No
Ethiopia DTC  26 May 2016  2016-05-26 not yet in force  1900-01-01 Unreviewed No
Iceland DTC  15 May 2008  2008-05-15 23 Oct 2008  2008-10-23 Yes No
Austria DTC  8 Jan 1985  1985-01-08 1 Dec 1987  1987-12-01 No No
Serbia DTC  22 Jan 2016  2016-01-22 17 Nov 2016  2016-11-17 Unreviewed Yes
Tajikistan DTC  31 Jul 2013  2013-07-31 28 Sep 2016  2016-09-28 Unreviewed Yes
China DTC  28 Mar 1994  1994-03-28 27 Sep 1994  1994-09-27 Yes No
Germany DTC  10 Mar 2000  2000-03-10 31 Oct 2002  2002-10-31 Yes No
Qatar DTC  27 Mar 2007  2007-03-27 15 Apr 2008  2008-04-15 Yes No
Russian Federation DTC  19 Nov 1992  1992-11-19 1 Jan 1996  1996-01-01 Yes No
Panama DTC  20 Oct 2010  2010-10-20 1 Apr 2012  2012-04-01 Yes Yes
Nepal DTC  5 Oct 2001  2001-10-05 29 May 2003  2003-05-29 Unreviewed No
Portugal DTC  26 Jan 1996  1996-01-26 21 Dec 1997  1997-12-21 Yes No
Hungary DTC  29 Mar 1989  1989-03-29 1 Apr 1990  1990-04-01 Yes No
Poland DTC  21 Jun 1991  1991-06-21 21 Feb 1992  1992-02-21 Yes No
Mauritius DTC  11 Aug 2016  2016-08-11 13 Apr 2017  2017-04-13 Unreviewed Yes
Gabon DTC  25 Oct 2010  2010-10-25 2 Dec 2015  2015-12-02 Unreviewed Yes
Belgium DTC  29 Aug 1977  1977-08-29 19 Sep 1979  1979-09-19 Yes No
India DTC  19 Jul 1985  1985-07-19 1 Aug 1986  1986-08-01 Yes No
Guernsey TIEA  23 Sep 2015  2015-09-23 21 Dec 2016  2016-12-21 Yes Yes
Slovenia DTC  25 Apr 2005  2005-04-25 2 Mar 2006  2006-03-02 Yes No
Israel DTC  18 Mar 1997  1997-03-18 1 Jan 1998  1998-01-01 Yes No
Algeria DTC  24 Nov 2001  2001-11-24 1 Jan 2007  2007-01-01 Unreviewed No
United Arab Emirates DTC  22 Sep 2003  2003-09-22 4 May 2004  2004-05-04 Yes No
Italy DTC  10 Jan 1989  1989-01-10 14 Jul 1992  1992-07-14 Yes Yes
Ukraine DTC  29 Sep 1999  1999-09-29 19 Mar 2002  2002-03-19 Yes No
Pakistan DTC  13 Apr 1987  1987-04-13 20 Oct 1987  1987-10-20 Yes No
Albania DTC  7 May 2006  2006-05-07 13 Jan 2007  2007-01-13 Yes No
Bermuda TIEA  24 Jan 2012  2012-01-24 13 Feb 2015  2015-02-13 Yes Yes
New Zealand DTC  6 Oct 1981  1981-10-06 22 Apr 1983  1983-04-22 Yes No
Viet nam DTC  20 May 1994  1994-05-20 9 Sep 1994  1994-09-09 Unreviewed No
Croatia DTC  13 Nov 2002  2002-11-13 15 Sep 2006  2006-09-15 Yes No
Norway DTC  5 Oct 1982  1982-10-05 1 Mar 1984  1984-03-01 Yes No
Netherlands DTC  25 Oct 1978  1978-10-25 17 Apr 1981  1981-04-17 No No
Samoa TIEA  15 May 2015  2015-05-15 22 Nov 2016  2016-11-22 Unreviewed Yes
Kenya DTC  8 Jul 2014  2014-07-08 3 Apr 2017  2017-04-03 Yes Yes
Singapore DTC  6 Nov 1979  1979-11-06 13 Feb 1981  1981-02-13 Yes Yes
Korea, Democratic People's Republic of DTC  16 Dec 2000  2000-12-16 20 Aug 2003  2003-08-20 No No
Marshall Islands TIEA  31 May 2011  2011-05-31 9 Mar 2012  2012-03-09 Yes Yes
Greece DTC  20 Mar 1995  1995-03-20 10 Jul 1998  1998-07-10 Yes No
Malaysia DTC  20 Apr 1982  1982-04-20 3 Dec 1982  1982-12-03 Yes No
Estonia DTC  23 Sep 2009  2009-09-23 25 May 2010  2010-05-25 Yes No
Oman DTC  23 Sep 2005  2005-09-23 13 Feb 2006  2006-02-13 Unreviewed No
Mexico DTC  6 Oct 1994  1994-10-06 13 Feb 1995  1995-02-13 Yes No
Romania DTC  11 Oct 1993  1993-10-11 9 Feb 2006  2006-02-09 Yes No
Egypt DTC  9 Dec 1992  1992-12-09 5 Feb 1994  1994-02-05 Unreviewed No
Lao People's Democratic Republic DTC  29 Nov 2004  2004-11-29 9 Feb 2006  2006-02-09 Unreviewed No
Ecuador DTC  8 Oct 2012  2012-10-08 not yet in force  1900-01-01 Unreviewed Yes
Canada DTC  5 Sep 2006  2006-09-05 18 Dec 2006  2006-12-18 Yes Yes
Georgia DTC  31 Mar 2016  2016-03-31 17 Nov 2016  2016-11-17 Unreviewed No
Brazil DTC  7 Mar 1989  1989-03-07 21 Nov 1991  1991-11-21 No No
South Africa DTC  7 Jul 1995  1995-07-07 7 Jan 1996  1996-01-07 Yes No
Indonesia DTC  10 Nov 1988  1988-11-10 3 May 1989  1989-05-03 Yes No
Cook Islands TIEA  31 May 2011  2011-05-31 5 Mar 2012  2012-03-05 Yes Yes
Lithuania DTC  20 Apr 2006  2006-04-20 14 Jul 2007  2007-07-14 Yes No
Kyrgyzstan DTC  11 Dec 2012  2012-12-11 22 Nov 2013  2013-11-22 Unreviewed No
Nigeria DTC  6 Nov 2006  2006-11-06 21 May 2014  2014-05-21 Yes Yes
Andorra TIEA  23 Oct 2014  2014-10-23 21 Dec 2016  2016-12-21 Unreviewed Yes
Denmark DTC  11 Nov 2007  2007-11-11 8 Jan 1979  1979-01-08 Yes No
Turkmenistan DTC  13 Apr 2015  2015-04-13 26 Nov 2016  2016-11-26 Unreviewed Yes
Slovakia DTC  27 Aug 2001  2001-08-27 8 Jul 2003  2003-07-08 Yes No
Turkey DTC  24 Dec 1983  1983-12-24 27 Mar 1986  1986-03-27 Yes No
Papua New Guinea DTC  23 Nov 1996  1996-11-23 21 Mar 1998  1998-03-21 Unreviewed No
Czech Republic DTC  27 Apr 1992  1992-04-27 3 Mar 1995  1995-03-03 Yes No
Uzbekistan DTC  11 Feb 1998  1998-02-11 25 Dec 1998  1998-12-25 Unreviewed No
Myanmar DTC  22 Feb 2002  2002-02-22 4 Aug 2003  2003-08-04 Unreviewed No
Sudan DTC  9 Apr 2004  2004-04-09 not yet in force  1900-01-01 Unreviewed No
Kazakhstan DTC  18 Jan 1997  1997-01-18 9 Apr 1999  1999-04-09 No No
Saudi Arabia DTC  24 Mar 2007  2007-03-24 1 Dec 2008  2008-12-01 No No
Bahamas, The TIEA  4 Aug 2011  2011-08-04 15 Jul 2013  2013-07-15 Yes Yes
Peru DTC  10 May 2012  2012-05-10 3 Mar 2014  2014-03-03 Yes Yes
Fiji DTC  19 Sep 1994  1994-09-19 17 Feb 1995  1995-02-17 Unreviewed No
Luxembourg DTC  7 Nov 1984  1984-11-07 26 Dec 1986  1986-12-26 Yes Yes
Kuwait DTC  5 Dec 1998  1998-12-05 13 Jun 2000  2000-06-13 Unreviewed No
Vanuatu TIEA  14 Mar 2012  2012-03-14 not yet in force  1900-01-01 Yes Yes
United Kingdom DTC  25 Oct 1996  1996-10-25 29 Dec 1996  1996-12-29 Yes No
Bulgaria DTC  11 Mar 1994  1994-03-11 22 Jun 1995  1995-06-22 Yes No
Ireland DTC  18 Jul 1990  1990-07-18 27 Nov 1991  1991-11-27 Yes No
Iran DTC  6 Jul 2006  2006-07-06 9 Dec 2008  2008-12-09 Unreviewed No
Switzerland DTC  12 Feb 1980  1980-02-12 22 Apr 1981  1981-04-22 No Yes
Virgin Islands, British TIEA  5 Dec 2014  2014-12-05 21 Nov 2016  2016-11-21 Unreviewed Yes
Malta DTC  25 Mar 1997  1997-03-25 21 Mar 1998  1998-03-21 Yes No
Tunisia DTC  27 Sep 1988  1988-09-27 25 Nov 1989  1989-11-25 Yes No
Sweden DTC  27 May 1981  1981-05-27 9 Sep 1982  1982-09-09 Yes No
Latvia DTC  15 Jun 2008  2008-06-15 7 Dec 2009  2009-12-07 No No
Morocco DTC  27 Jan 1999  1999-01-27 1 Jul 2000  2000-07-01 Yes No
France DTC  19 Jun 1979  1979-06-19 1 Feb 1981  1981-02-01 Yes No
Azerbaijan DTC  19 May 2008  2008-05-19 25 Nov 2008  2008-11-25 Yes No
Bahrain DTC  1 May 2012  2012-05-01 26 Apr 2013  2013-04-26 Yes Yes
Uruguay DTC  29 Nov 2011  2011-11-29 22 Jan 2013  2013-01-22 Yes Yes
Sri Lanka DTC  28 May 1984  1984-05-28 20 Jun 1986  1986-06-20 Unreviewed No
Finland DTC  8 Feb 1979  1979-02-08 23 Dec 1981  1981-12-23 Yes No
Thailand DTC  16 Nov 2006  2006-11-16 29 Jun 2007  2007-06-29 Unreviewed No
Belarus DTC  20 May 2002  2002-05-20 17 Jun 2003  2003-06-17 Unreviewed No
Brunei Darussalam DTC  9 Dec 2014  2014-12-09 14 Oct 2016  2016-10-14 Yes Yes
Costa Rica TIEA  12 Oct 2016  2016-10-12 not yet in force  1900-01-01 Unreviewed Yes
Japan DTC  8 Oct 1998  1998-10-08 22 Nov 1999  1999-11-22 Yes No
Philippines DTC  21 Feb 1984  1984-02-21 9 Nov 1985  1985-11-09 Yes No