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II.Treaty Policy

The ROC's general policies toward Income Tax Agreements are to eliminate double taxation, prevent tax evasion, improve bilateral investment activities and enhance culture and academic co-operation.

The Income Tax Agreements 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 a member of the International Community, ROC supports and implements anti-tax-avoidance measures.  For more information, please refer to the webpage “Implementation of the BEPS Tax Treaty Related Measures.”

發布日期:2019-01-28 更新日期:2021-01-26