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

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

PDF, 223 KB, 33 pages

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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.