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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
(6) The provisions of paragraph (5) of this Article shall not affect the right of a territory to levy according to its law a tax on capital gains from the alienation of any property derived by an individual who is a resident of the other territory and has been a resident of the first-mentioned territory at any time during the six years immediately preceding the alienation of the property.
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