OrbitaxTax Treaty between Canada and Taiwan has Entered into Force
|Treaty Development|Canada-Taiwan
The income tax treaty (arrangement) between Canada and Taiwan entered into force on 19 December 2016. The arrangement is the first of its kind between the two jurisdictions.
Taxes Covered
The arrangement covers Canadian taxes imposed under the Income Tax Act, and Taiwan profit-seeking enterprise income tax, individual consolidated income tax, and income basic tax.
Residence
If a company i…
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