Taiwan's Ministry of Finance has announced the signing of an income tax treaty (agreement) with Tuvalu on 4 March 2026. The treaty is the first of its kind between the two jurisdictions, providing withholding tax rates of 10% on dividends, interest, and royalties. The treaty will enter into force once the ratification instruments are exchanged and will apply from 1 January of the year following its entry into force. Additional details will be published once available.
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Income Tax Agree…