Taiwan’s Ministry of Foreign Affairs announced on 3 January 2012 that Taiwan and Germany have signed a bilateral double taxation agreement (DTA). The DTA, which is subject to ratification procedures in both countries before it enters into force,
Switzerland’s Federal Council has recently recognized the double taxation agreement (DTA) of October 8, 2007 with Chinese Taipei (Taiwan). The federal act on the recognition of private agreements for the avoidance of double taxation of June 17,
The income tax exemption for royalties paid to foreign enterprises will be limited to the extent of their domestic use as per declaration of the Taiwan’s National Tax Administration (NTA). The NTA confirmed that the domestic companies that, when
