The Double Taxation Relief and International Tax Enforcement (Taiwan) Order 2021The Double Taxation Relief and International Tax Enforcement (Taiwan) Order 2021

The Schedule to the Order contains a protocol (“the Protocol”) which amends an agreement in relation to the territory of Taiwan dealing with the elimination of double taxation with respect to capital gains tax, corporation tax and income tax, the prevention of tax avoidance and evasion, and international tax enforcement (“the Agreement”). The Order brings the Protocol into effect.