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January 6, 2017
2017-0023

Taiwan-Canada income tax arrangement enters into force

An arrangement for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion with Respect to Taxes on Income (the Arrangement), signed on January 15, 2016, entered into force on December 19, 2016, and applies to the relevant taxes arising from transactions on or after January 1, 2017. The Arrangement primarily adopts provisions contained in the current Organisation for Economic Co-operation and Development (OECD) Model Convention with some modifications.

A Tax Alert prepared by EY's Global Tax Desk Network, and attached below, provides additional details.

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Full text of Tax Alert 2017-0023

 

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