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HMRC internal manual

Double Taxation Relief Manual

Taiwan: Agreement

The comprehensive agreement (SI2002 No.3137) entered into force on 23rd December 2002 and has effect

(a) In the United Kingdom for:

(i) Income Tax from 2003/4,

(ii) Capital Gains Tax from 2003/4,

(iii) Corporation Tax from I April 2003.

(b) In Taiwan from 1 January 2003.

The Agreement was signed by the heads of unofficial representative offices, rather than by a Minister on behalf of the Government, because the United Kingdom does not recognise Taiwan as an independent state. Section 788 ICTA 1988 was amended by Section 88 of FA 2002 so that effect could be given to the agreement.

Because of its special nature the agreement is not to be referred to as either a “treaty” or a “Convention”.

If using the HMRC Intranet, the agreement can be viewed through the “New treaties/protocols in force” link on the sidebar. On the HMRC web-site, searching for “Treaties in force Taiwan” will provide a link to the agreement.

The text of the Tax Treaty can be found via