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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
(3) The existing taxes to which this Agreement shall apply are in particular:
(a)in the territory in which the taxation law administered by the United Kingdom Inland Revenue is applied:
(i)the income tax;
(ii)the corporation tax; and
(iii)the capital gains tax;
(b)in the territory in which the taxation law administered by the Department of Taxation, Ministry of Finance, Taipei is applied:
(i)the profit seeking enterprise income tax; and
(ii)the individual consolidated income tax.
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