Tax Treaty between Taiwan and Tuvalu has Entered into Force

Taiwan's Ministry of Finance has announced the entry into force of the income tax treaty (agreement) with Tuvalu on 11 June 2026. The treaty, signed 4 March 2026, is the first of its kind between the two jurisdictions.

Taxes Covered

The agreement covers Taiwan profit-seeking enterprise income tax, individual income tax, and income basic tax. It covers Tuvalu income tax imposed under the laws of Tuvalu.

Residence

If a person other than an individual is considered resident in both Contra…