Japan: Tax agreement with Taiwan enters into force | KPMG | GLOBAL

Japan: Tax agreement with Taiwan enters into force

Japan: Tax agreement with Taiwan enters into force

A tax agreement between Japan and Taiwan entered into force on 13 June 2016. The agreement for the avoidance of double taxation was signed in November 2015 by associations in Japan and Taiwan.


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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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