Taiwan and Tuvalu formalised an agreement to avoid double taxation and prevent fiscal evasion, aiming to reduce tax burdens and strengthen bilateral trade, investment, and regional cooperation.
Taiwan’s Ministry of Finance confirmed that an income tax treaty with Tuvalu was signed on 4 March 2026.
The agreement seeks to prevent double taxation and fiscal evasion between the two nations.
The 29-article treaty provides for reduced withholding tax on dividends, interest, and royalties at 10%, and includes mechanisms for dispute resolution and tax cooperation.
It will apply to tax cases starting from January of the year following its entry into force, once both countries notify each other of completion of necessary procedures.
