- 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
(1) Where a resident of a territory considers that actions in one or both of the territories result or will result for him in taxation not in accordance with the provisions of this Agreement, he may, irrespective of the remedies provided by the domestic law of those territories, present his case to the competent authority of the territory of which he is a resident or, if his case comes under paragraph (1) of Article 24 of this Agreement, to that of the territory in which he is a citizen or national or, if his case comes under paragraph (2) of Article 24 of this Agreement, to that of the territory in which he derives his status as a legal person, partnership or association.
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