The income tax agreement between Austria and Taiwan entered into force on 20 December 2014. The agreement, signed 12 July 2014, is the first of its kind between the two countries.
Taxes Covered
The agreement applies to Austrian income tax and corporation tax, and Taiwan profit-seeking enterprise income tax, individual consolidated income tax and income basic tax.
Service PE
The treaty includes the provision that a permanent establishment will be deemed constituted when an enterprise fur…