Japan has maintained its relationship with Taiwan on a non-governmental, working-level basis. Hence, the tax agreement was signed not by government officials but by the associations. The tax agreement provides for a withholding tax rate of 10% on payments of dividends, interest, and royalties. The agreement also includes rules for the tax treatment of business profits, international transportation, capital gains, and workers under a short-term visitor exemption. Read more about the details of the tax agreement in TaxNewsFlash-Asia Pacific.
Read a June 2016 report [PDF 115 KB] prepared by the KPMG member firm in Japan that explains the effective date provisions of the tax agreement between Japan and Taiwan now that it has entered into force
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