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Protocol to Tax Treaty between Taiwan and the UK has Entered into Force

|Treaty Development|Taiwan-United Kingdom
Taiwan-United Kingdom

The amending protocol to the 2002 income tax treaty (agreement) between Taiwan and the UK entered into force on 23 December 2021. The protocol was signed by the UK on 11 August 2021 and by Taiwan on 19 August 2021 and includes the following main changes:

  • The title and preamble are replaced in line with OECD BEPS standards;
  • Article1 (Persons Covered) is amended with the addition of provisions r…

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