Double-taxation agreement ("DTA") policy
The DTA policy of Taiwan is to avoid double taxation and tax evasion and to promote bilateral relations. The treaties signed are based on the OECD model, taking into consideration the contracting parties, political, fiscal, economic, and trading situations.
Brief on DTA Achievements
As of November 30, 2012, there are 24 comprehensive DTAs and 14 international shipping or air transport DTAs signed and effective as follows:
- Comprehensive DTA (including various types of income): Including
- International shipping or air transport DTA: Including
the Netherlands(both shipping and air transport),
the United States.
For detailed information on the agreements, please refer to Tax Treaties or List of ROC Double Taxation Agreements at the website of the Taxation Agency, Ministry of Finance.