Taiwan's Ministry of Finance has issued a notice clarifying the extended domestic time limit (period) to apply a tax treaty. This includes clarification that if the prior time limit of 5 years already expired by 10 April 2025, the extended time limit of 10 years does not apply. Further, any time limit established by a particular tax treaty overrides the domestic time limit.
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The period to apply for the application of the Income Tax Agreements has been extended from 5 years to 10 years!…