The income tax arrangement between Canada and Taiwan was signed on 15 January 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 is considered resident in both Contracting Parties, the competent authorities will determine the company's residence for the purpose of the treaty through mutual agreement based on its place of effective management, the place where it is incorporated or otherwise constituted, and any...