Statutory Instruments
2021 No. 1447
Capital Gains Tax
Corporation Tax
Income Tax
The Double Taxation Relief and International Tax Enforcement (Taiwan) Order 2021
Made
15th December 2021
At Windsor Castle, the 15th day of December 2021
Present,
The Queen’s Most Excellent Majesty in Council
A draft of this Order was laid before the House of Commons in accordance with section 5(2) of the Taxation (International and Other Provisions) Act 2010( 1 ) and section 173(7) of the Finance Act 2006( 2 ) and approved by resolution of that House.
Accordingly, Her Majesty, in exercising the powers conferred upon Her by section 2 of the Taxation (International and Other Provisions) Act 2010 and section 173(1) to (3) of the Finance Act 2006, by and with the advice of Her Privy Council, orders as follows—
Citation
1. This Order may be cited as the Double Taxation Relief and International Tax Enforcement (Taiwan) Order 2021.
Double taxation and international tax enforcement arrangements to have effect
2. It is declared that—
(a) the arrangements specified in the Protocol set out in the Schedule to this Order, which amend the arrangements set out in the Schedule to the Double Taxation Relief (Taxes on Income) (Taiwan) Order 2002( 3 ), have been made in relation to the territory of Taiwan;
(b) those arrangements have been made with a view to the elimination of double taxation with respect to capital gains tax, corporation tax, income tax and taxes of a similar character imposed by the laws of Taiwan, the prevention of tax avoidance and evasion, and for the purpose of assisting international tax enforcement; and
(c) it is expedient that those arrangements should have effect.
Richard Tilbrook
Clerk of the Privy Council
Article 2
