Which countries have signed Double Taxation Agreements with R. O. C.?

The ROC's general policy toward tax treaties is to avoid double taxation, prevent fiscal evasion and improve bilateral economic and investment relations, strengthen cultural and people interaction. The tax treaties that the ROC has entered into follow the OECD model and the UN model, and take into consideration matters relating to the political and fiscal status, economics, and trade of the mutual parties.
As of 31 December, 2011, there are 23 comprehensive income tax treaties and 14 international transportation income tax agreements which have been signed and brought into force. All tax treaties are listed below：
Comprehensive income tax treaties which cover all income flows：
Asia: India, Indonesia, Israel, Malaysia, Singapore, Vietnam.
Oceania: Australia, New Zealand.
Europe: Belgium, Denmark, France, Hungary, Macedonia, the Netherlands, Slovakia, Sweden, Switzerland, UK.
Africa: Gambia, Senegal, South Africa, Swaziland
America: Paraguay
International transportation income tax agreements：Canada, the European Union, Germany, Israel, Japan, Korea, Luxembourg, Macau, the Netherlands (Shipping, Air Transport), Norway, Sweden, Thailand and the United States.
For the full texts of treaty provisions and relevant information on application of Double Taxation Agreement, please refer to the website: http://www.dot.gov.tw/en Announcements/ Tax Treaty.