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ARTICLE · 27 JANUARY 2016

Taiwan – Canada Tax Arrangement Released

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On January 15, 2016, Canada and Taiwan entered into an "Arrangement for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income" (the "Arrangement").

CanadaTax
Michael Friedman
Michael Friedman
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On January 15, 2016, Canada and Taiwan entered into an "Arrangement for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income" (the "Arrangement"). The Arrangement will apply to amounts paid or taxation years beginning after January 1 of the year following the year in which Canada and Taiwan confirm the domestic ratification of the Arrangement.

Broadly speaking, if ratified by both parties, the Arrangement will encourage cross-border business and investment, allow businesses and investors to better determine their cross-border tax exposure and obligations, and provide protection against tax discrimination and potential double-taxation.

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