The government of the Czech Republic is taking steps for legislation that would correspond to an income tax treaty—such legislation being necessary because the Czech Republic does not recognize Taiwan as an independent state and thus cannot enter into an income tax treaty with Taiwan.
Taiwan would be expected to implement similar measures.
The contents of the Czech legislation are based on the OECD and UN model conventions. There are measures that would allow for the right to collect income tax between the two jurisdictions when income originates in the territory of one state but is generated by a tax resident of the other state. Other measures in the legislation concern:
Read a November 2018 report prepared by the KPMG member firm in the Czech Republic
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