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
For the full texts of treaty provisions please click the respective countries listed below or see List of ROC Income Tax Agreements.
There are 34 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：
A. Comprehensive Income Tax Agreements which cover all income flows:
1. Asia: India*, Indonesia*, Israel, Japan, Malaysia*, Saudi Arabia, Singapore*, Thailand*, Vietnam*.
2. Oceania: Australia*, New Zealand*, Kiribati.
3. Europe: Austria, Belgium, Czech Republic, Denmark, France (French text),Germany, Hungary, Italy, Luxembourg, North Macedonia, the Netherlands, Poland, Slovakia, Sweden, the U.K., Switzerland.
4. Africa: Gambia, Senegal, South Africa, Eswatini
5. the Americas:Canada, Paraguay
( * The destination countries of the "New Southbound Policy" )
B. International Transportation Income Tax Agreements:
1. Asia: Japan, Korea, Macau, Thailand*.
2. Europe: the European Union, Germany, Luxembourg, the Netherlands(Shipping, Air Transport), Norway, Sweden.
3. the Americas: Canada, the United States.
( * The destination countries of the "New Southbound Policy" )
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.
