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Tax Treaty between Taiwan and Kiribati has Entered into Force

|Treaty Development|Taiwan-Kiribati
Taiwan-Kiribati

On 23 June 2014, the income tax treaty between Taiwan and Kiribati entered into force. The Treaty was signed 13 May 2014, and is the first of its kind between the two countries.

Taxes Covered

The treaty covers Taiwan profit-seeking enterprise income tax, individual consolidated income tax and income basic tax. It covers Kiribati income tax.

Service PE

The treaty includes provisions tha…

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