The Double Taxation Relief and International Tax Enforcement (Taiwan) Order 2021
The Schedule to the Order contains a protocol (“the Protocol”) which amends an agreement in relation to the territory of Taiwan dealing with the elimination of double taxation with respect to capital gains tax, corporation tax and income tax, the prevention of tax avoidance and evasion, and international tax enforcement (“the Agreement”). The Order brings the Protocol into effect.
Lifecycle
Department
Made
15 Dec 2021
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Comes into force
TBC
Enabling power
Accordingly, Her Majesty, in exercising the powers conferred upon Her by section 2 of the Taxation (International and Other Provisions) Act 2010 and section 173(1) to (3) of the Finance Act 2006, by and with the advice of Her Privy Council, orders as follows—
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