The income tax agreement between Japan and Taiwan entered into force on 13 June 2016. The agreement, signed 26 November 2015, is the first of its kind between the two jurisdictions.
Taxes Covered
The treaty covers Japanese income tax, corporation tax, special income tax for reconstruction, local corporation tax and local inhabitant taxes. It covers Taiwan profit-seeking enterprise income tax, individual consolidated income tax, and income basic tax.
Service PE
The agreement includes the…