Executive summary

The Ministry of Finance (MOF) of Taiwan publicly announced Tai Cai Ji Zi No. 11024504800 (the draft Amendment) on 14 April 2021, proposing to amend the Regulations Governing Application of Agreements for the Avoidance of Double Taxation with Respect to Taxes on Income (the Regulations). The draft Amendment is now open for public comment and will be finalized by mid-June 2021.

The …