The income tax treaty, signed on 28 April 1994 and the supplementary agreement in the form of an exchange of notes of 3 March 2008 and 6 March 2008 between Taiwan and Paraguay, entered into force on 3 June 2010. The treaty and the supplementary agreement generally apply from 1 July 2010 for withholding taxes and from 1 January 2011 for other taxes.