DT18501 - Taiwan: Admissible and inadmissible taxes

Admissible for credit under the agreement

  • the profit seeking enterprise income tax
  • the individual consolidated income tax
  • the basic tax of profit seeking enterprises and individuals (Alternative Minimum Tax).

The agreement does not apply to Taiwan바카라 사이트™s Land Value Increment Tax. However, the United Kingdom will give relief for this unilaterally, against Capital Gains tax.

Inadmissible for relief

Stamp tax.