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Japan - Taiwan Tax Agreement - Signed

Japan - Taiwan Tax Agreement - Signed

On 26 November 2015, the Interchange Association (Japanese side) and the Association of East Asian Relations (Taiwanese side) signed an aggreement wih respect to taxes on income.

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Japan has maintained its relationship with Taiwan on the basis of non-governmental, working-level relations through the Interchange Association and the Association of East Asian Relations. This is the reason that the agreement was signed by the two associations.

This e-Tax News is to inform the main points of the tax agreement, the first agreement regarding taxes between Japan and Taiwan.

Contents

  1. Reduction in tax rates on investment income in the source territory
  2. Business profits
  3. International transportation
  4. Capital gains
  5. Dependent personal services
  6. Other
  7. Entry into force

KPMG Japan e-Tax News No.102

e-Tax News

© 2021 KPMG AZSA LLC, a limited liability audit corporation incorporated under the Japanese Certified Public Accountants Law and a member firm of the KPMG global organization of independent member firms affiliated with KPMG International Limited, a private English company limited by guarantee. All rights reserved. © 2021 KPMG Tax Corporation, a tax corporation incorporated under the Japanese CPTA Law and a member firm of the KPMG global organization of independent member firms affiliated with KPMG International Limited, a private English company limited by guarantee. All rights reserved.


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