International treaty

Taiwan: tax treaties

Tax treaties and related documents between the UK and Taiwan.

• From: HM Revenue & Customs
• Published: 1 July 2005
• Last updated: 7 April 2022 — See all updates

Documents

2002 UK-Taiwan Double Taxation Agreement, as amended in 2021 — in force

HTML

2021 UK-Taiwan Protocol to the 2002 Double Taxation Agreement — in force

ODT, 36.5 KB

This file is in an OpenDocument format

This file may not be suitable for users of assistive technology.

Request an accessible format.

If you use assistive technology (such as a screen reader) and need a version of this document in a more accessible format, please email [email protected]. Please tell us what format you need. It will help us if you say what assistive technology you use.

2002 UK-Taiwan Double Taxation Agreement and Annex — in force

PDF, 223 KB, 33 pages

This file may not be suitable for users of assistive technology.

Request an accessible format.

If you use assistive technology (such as a screen reader) and need a version of this document in a more accessible format, please email [email protected]. Please tell us what format you need. It will help us if you say what assistive technology you use.

Details

2002 UK-Taiwan Double Taxation Agreement, as amended in 2021 — in force

This document consolidates both the:

• 2021 UK-Taiwan Protocol to the 2002 Double Taxation Agreement — in force
• 2002 UK-Taiwan Double Taxation Agreement and Annex — in force

2021 UK-Taiwan Protocol to the 2002 Double Taxation Agreement — in force

The protocol entered into force on 23 December 2021.

It is effective in the UK from:

• 1 January 2022 for taxes withheld at source
• 1 April 2022 for Corporation Tax
• 1 April 2022 for requests made under Article 26 (exchange of information)
• 6 April 2022 for Income Tax and Capital Gains Tax

It is effective in Taiwan from 1 January 2022 for:

• taxes withheld at source
• other taxes charged
• for requests made under Article 26 (exchange of information)

2002 UK-Taiwan Double Taxation Agreement and Annex — in force

The agreement entered into force on 23 December 2002.

It is effective in the UK from:

• 1 April 2003 for Corporation Tax
• 6 April 2003 for Income Tax and Capital Gains Tax

It is effective in Taiwan from 1 January 2003.

Published 1 July 2005
Last updated 7 April 2022 + show all updates

1. 7 April 2022

   The document '2002 UK-Taiwan Double Taxation Agreement, as amended in 2021 — in force' has been added. It consolidates both the '2021 UK-Taiwan Protocol to the 2002 Double Taxation Agreement — in force' and the '2002 UK-Taiwan Double Taxation Agreement and Annex — in force'.

2. 30 December 2021

   The 2021 protocol to the 2002 double taxation agreement — in force has been added.

3. 13 September 2021

   The 2021 protocol to the 2002 double taxation agreement has been added.

4. 1 July 2005

   First published.