Taiwan's Ministry of Finance has published an overview of the amendments to the 2002 income tax treaty (agreement) with the UK, which are made through an amending protocol signed in August 2021. The protocol will enter into force once the ratification instruments are exchanged. --- Amendment to the Taiwan-UK Income Tax Agreement In August 2021, Taiwan and the UK completed the signing of a Protocol to amend the Taiwan-UK Income Tax Agreement. Both sides will each notify the other of the completion of the internal procedures required for bringing into force the said Protocol according to Article 18 of that...