The income tax treaty and annex between Israel and Taiwan, signed on 18 December 2009 (Taiwan) and 24 December 2009 (Israel), entered into force on 24 December 2009. The treaty generally applies from 1 January 2010.
The treaty is mostly based on the OECD Model Convention (2008).
The maximum rates of withholding tax are:
| - | 10% on dividends, with a most-favorable-nation (MFN) clause… |