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The Double Taxation Relief (Taxes on Income) (Taiwan) Order 2002
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Draft Legislation:
This is a draft item of legislation. This draft has since been made as a UK Statutory Instrument: The Double Taxation Relief (Taxes on Income)(Taiwan) Order 2002 No. 3137
(2) However, such dividends may also be taxed in the territory of which the company paying the dividends is a resident and according to the laws of that territory, but if the beneficial owner of the dividends is a resident of the other territory, the tax so charged shall not exceed 10 per cent. of the gross amount of the dividends. The competent authorities of the territories shall by mutual agreement settle the mode of application of this limitation.
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