DT18500 | Double Taxation Relief Manual: Taiwan: agreements in force

From HM Revenue & Customs · Double Taxation Relief Manual

Title: Agreement between the British Trade Cultural Office, Taipei and the Taipei Representative Office in the United Kingdom for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion with Respect to Taxes on Income and on Capital Gains

Signed: 8 April 2002

Statutory Instrument number: SI 2002 No. 3137

Entered into force: 23 December 2002

Has effect:

in Taiwan, from 1 January 2003
in the United Kingdom, in respect of corporation tax, from 1 April 2003; in respect of income tax and capital gains tax, from 6 April 2003

The Agreement was signed by the heads of unofficial representative offices, rather than by a Minister on behalf of the Government, because the United Kingdom does not recognise Taiwan as an independent state. Section 788 ICTA 1988 was amended by Section 88 of FA 2002 so that effect could be given to the agreement.

Because of its special nature the agreement is not to be referred to as either a "treaty" or a "Convention".

If using the HMRC Intranet, the agreement can be viewed through the “New treaties/protocols in force” link on the sidebar. On the HMRC web-site, searching for “Treaties in force Taiwan” will provide a link to the agreement.

Title: Protocol amending the Agreement between the British Office Taipei and the Taipei Representative Office in the United Kingdom for the Elimination of Double Taxation with Respect to Taxes on Income and on Capital Gains and the Prevention of Tax Evasion and Avoidance

Signed: in London on 11 August 2021 and in Taipei on 19 August 2021

Statutory instrument number: SI 2021 No. 1447

Entered into force: 23 December 2021

Has effect:

In the United Kingdom:

for taxes withheld at source from 1 January 2022
for income tax and capital gains tax from 6 April 2022
for corporation tax from 1 April 2022
in respect of requests made under Article 26 (Exchange of Information) from 1 April 2022

In Taiwan:

for taxes withheld at source from 1 January 2022
for other taxes charged from 1 January 2022
in respect of requests made under Article 26 (Exchange of Information) from 1 January 2022

The text of the agreement currently in force can be found on the Gov.uk website.