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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:

For detailed information on the agreements, please refer to Tax Treaties or List of ROC Double Taxation Agreements at the website of Ministry of Finance.

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