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…