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Tax Treaty

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PDF Taiwan Tax Update - pwc.tw

Taiwan has signed tax treaties with Canada and Poland for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion with Respect to Taxes on Income ("Taiwan-Canada DTA" and "Taiwan-Poland DTA"). The two DTAs became effective from January 1, 2017, and marks the 31 and 32 comprehensive DTA signed by Taiwan.

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The competent authority of Hong Kong will issue a Certificate of Resident Status after the DTA between Hong Kong and the relevant jurisdiction has become effective. Generally, only one Certificate of Resident Status will be issued to you in respect of each DTA for each year.

PDF Taiwan Tax Update August 2018 - pwc.tw

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