The Double Tax Agreement (DTA) between Taiwan and Austria entered into force on 20 December 2014. Most of the treaty articles are applied from 1 January 2015.  The agreement was signed on 12 July 2014.
Under the provisions of the treaty the withholding tax on dividend, interest and royalties income shall not exceed 10% of the gross amount of the dividends, interest and royalties.
Related Posts
The Government approved the draft Law for ratification of the tax treaty with Taiwan. The announcement was made by the Lithuanian Ministry of Finance on 11 December 2024. The agreement seeks to eliminate double taxation and to prevent tax evasion
Read More
The Taiwan's Ministry of Finance (MOF) made an announcement regarding the amounts of basic income eligible for an exemption from income basic tax and related deductions for 2025 on 28 November 2024. The MOF states that, in accordance with the
Read More
Austria’s tax authorities published a decree in the Official Gazette detailing the requirements for the Transitional CbCR Safe Harbour on 5 December 2024. This is aimed at easing the administrative burden under the new Minimum Taxation Act
Read More
The US Representative Ami Bera, M.D. (D-CA-06), Ranking Member of the House Foreign Affairs Subcommittee on the Indo-Pacific and Co-Chair of the Congressional Taiwan Caucus, and Rep. Andy Barr (R-KY-06), Co-Chair of the Congressional Taiwan Caucus
Read More
Austria's parliament has amended its CFC rules to avoid double taxation issues under the Pillar Two global minimum tax framework. Amendments to Section 10a of the Austrian Corporate Income Tax Act have been approved and now require that Qualified
Read More Taiwan's Ministry of Finance has issued a reminder to taxpayers about the approaching deadline for submitting the Master File and CbC Report for 2023 on 4 December 2024. The Ministry of Finance states that in order to strengthen tax information
Read More
