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Double Taxation Agreement With Taiwan

(a) the person is not considered resident of the territory where the person has permanent housing, and if the person has a permanent home in both areas, he or she is considered resident only in the territory with which the individual`s personal and economic relations are closer (vital interests); With respect to capital gains, the agreement contains a clause relating to a wealth corporation which provides that the profits generated by the disposal of shares directly or indirectly derived from more than 50% of their value of real estate located in the other territory may be taxed in that other region. Taiwan uses the credit method to avoid double taxation of income. Foreign taxes paid on income from foreign sources can be credited with all of Taiwan`s income tax debt. However, the credit is limited to additional taxes resulting from income from foreign sources. b) it provides services, including consulting services, through workers or other staff or persons employed for this purpose by the company, but only if such activities continue in that other territory for the same territory or for a related project for a period or for periods that, within twelve months , interact more than 183 days. (b) interest in the territory where income tax legislation managed by the Canadian Revenue Agency is applied and paid to a resident of the territory where tax laws are enforced by the tax authorities, the Ministry of Finance, Taiwan, are taxable in the latter territory only if it is paid for a loan granted. , guaranteed or insured, or a renewed credit, guaranteed or secured by export-promoting instruments approved by the tax administration, the Ministry of Finance, Taiwan; and on 21 October 2016, Poland and Taiwan signed a special double taxation agreement („the agreement“). Since this is not diplomatic relations between Poland and Taiwan, the agreement was officially concluded between the Warsaw Trade Office in Taipei and the Taipei Economic and Cultural Office in Warsaw. (i) withholding tax on amounts paid or credited to non-residents during or after the first day of January in the following calendar year; and on 15 December 2016, the Polish parliament adopted a specific law on principles aimed at avoiding double taxation of income between the two aforementioned regions, which enabled the effective implementation of the agreement. As a result, the agreement came into effect on January 1, 2017 and applies to income collected on or after that date.

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