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Taiwan Issues Preliminary Positions on Implementation of the BEPS Tax Treaty Related Measures

28 May 2019

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Treaty Development

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Taiwan

Taiwan's Ministry of Finance has issued a release on the implementation of the BEPS tax treaty related measures, including Taiwan's preliminary positions in relation to the Multilateral Convention to Implement Tax Treaty Related Measures to Prevent Base Erosion and Profit Shifting (MLI). The release notes that Taiwan, as a member of the global community, has committed itself to supporting and implementing international anti-avoidance tax measures despite the fact that Taiwan is neither a member of the Inclusive Framework on BEPS, nor a party to the MLI. In order to show its support for BEPS tax treaty-related measures, the release includes...