Which countries hold Agreements for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion with respect to Taxes on Income with Taiwan?
Tax Treaty policy
The ROC''s general policies toward tax treaties are to avoid double taxation, prevent fiscal evasion, improve bilateral investment activities and enhance culture and academic co-operation.
The tax treaties that the ROC has entered into follow the OECD model and the UN model, and take into consideration matters relating to the political and fiscal status, economics, and trade of the mutual parties.
Brief on ADTAs Achievements
As of 15 June, 2016, there are 30 comprehensive income tax agreements and 13 international transportation income tax agreements which have been signed and brought into force. All tax agreements are listed below：
- Comprehensive income tax agreements which cover all income flows: Including Australia, Austria, Belgium, Denmark, France(English text), Gambia, Germany, Hungary, India, Indonesia, Israel, Italy, Japan, Kiribati, Luxembourg, Macedonia, Malaysia, the Netherlands, New Zealand, Paraguay, Senegal, Singapore, Slovakia, South Africa, Swaziland, Sweden, Switzerland, Thailand, UKand Vietnam.
- International transportation income tax agreements: Including Canada, EU(European Union), Germany, Israel(no longer in effect), Japan, Korea, Luxembourg, Macau, the Netherlands(both shipping and air transport), Norway, Sweden, Thailand, the United States.