Japan and Taiwan signed a double taxation agreement (DTA) in Tokyo on 26 November 2015. This DTA is the first agreement regarding taxes between Japan and Taiwan. The agreement provides for a withholding tax rate of 10% on payments of dividends, interest and royalties. The agreement also includes rules for the tax treatment of business profits, international transportation, capital gains and workers under a short-term visitor exemption.
For the agreement to enter into force, the parties will notify each other in writing once their respective procedures have been completed.
