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The Double Taxation Relief (Taxes on Income) (Taiwan) Order 2002
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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
(5) Gains from the alienation of any property other than that referred to in paragraphs (1), (2), (3), and (4) of this Article shall be taxable only in the territory of which the alienator is a resident.
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