Tax Treaty

The general policy of Taiwan toward tax treaty is to avoid double taxation, prevent fiscal evasion and strengthen substantive relations. The tax treaties that Taiwan has entered into follow the OECD model and take into consideration the political and fiscal situation, economic needs, and bilateral trade relations.

As of November 30, 2004, Taiwan has concluded tax treaties with 28 countries (including comprehensive income tax treaties and international transportation income tax agreements). Information on concluded treaties can be found on the MOF's website [http://www.dot.gov.tw/en/display/show.asp?id=1123].

E-mail this page.