For the full texts of treaty provisions please click the respective countries listed below or see List of ROC Income Tax Agreements.

There are 35 comprehensive Income Tax Agreements and 13 international Transportation Income Tax Agreements which have been signed and brought into force. All tax agreements are listed below：

A. 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*, New Zealand*, Kiribati.

3. Europe: Austria, Belgium, Czech Republic, Denmark, France (French text),Germany, Hungary, Italy, Luxembourg, North Macedonia, the Netherlands, Poland, Slovakia, Sweden, the U.K., Switzerland. 

4. Africa: Gambia, Senegal, South Africa, Eswatini

5. the Americas:Canada, Paraguay

( * The destination countries of the "New Southbound Policy" )

B. 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 United States.

( * The destination countries of the "New Southbound Policy" )