Beta This part of GOV.UK is being rebuilt – find out what this means

HMRC internal manual

Double Taxation Relief Manual

HM Revenue & Customs
, see all updates

Taiwan: Admissible and inadmissible taxes

Admissible for credit under the agreement

  • the profit seeking enterprise income tax
  • the individual consolidated income tax
  • the basic tax of profit seeking enterprises and individuals (Alternative Minimum Tax).

The agreement does not apply to Taiwan’s Land Value Increment Tax. However, the United Kingdom will give relief for this unilaterally, against Capital Gains tax.

Inadmissible for relief

Stamp tax.