There are 35 comprehensive Income Tax Agreements (Agreements for the Elimination of Double Taxation with Respect to Taxes on Income and the Prevention of Tax Evasion and Avoidance) and 13 international Transportation Income Tax Agreements have been signed and brought into force. All tax agreements are listed below:
1. Comprehensive Income Tax Agreements which cover all income flows:
(1) Asia: India, Indonesia, Israel, Japan, Korea, Malaysia, Saudi Arabia, Singapore, Thailand, Vietnam.
(2) Oceania: Australia, Kiribati, New Zealand.
(3) Europe: Austria, Belgium, Czech Republic, Denmark, France, Germany, Hungary, Italy, Luxembourg, North Macedonia, the Netherlands, Poland, Slovakia, Sweden, Switzerland, the UK.
(4) Africa: Gambia, Senegal, South Africa, Eswatini.
(5) The Americas: Canada, Paraguay.
2. International Transportation Income Tax Agreements:
(1) Asia: Japan, Korea, Macau, Thailand.
(2) Europe: the European Union, Germany, Luxembourg, the Netherlands (Shipping, Air Transport), Norway, Sweden.
(3) The Americas: Canada, the US.
For more information, please visit our website (http://www.mof.gov.tw/Eng/Home). >Services>International Fiscal Affairs>Income Tax Agreements.