Taiwan-UK Double Tax Treaty Revised – 台英租稅協定修正

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Source: 我國與英國所得稅協定修約, 財政部,2021-11-18 

Amendment to the Taiwan-UK Income Tax Agreement,Taiwan Ministry of Finance, 2021/11/18

English Description

  • The tax treaty between Taiwan and United Kingdom has been signed and brought into effect since 2002.
  • In order to align with the OECD BEPS standards, both parties had initiated the treaty amendment process. The amended articles (“Amending Protocol”) will be effective when both countries finish its domestic ratification.
  • Key contents of the Amending Protocol are as follows:
    • application of the Agreement to income derived by or through a fiscally transparent entity
    • mutual agreement procedure(MAP) is amended in line with the BEPS minimum standards
    • introduction of PPT (“Principal Purpose Test“) into the treaty application
    • REIT dividend are subject to 15% withholding tax rate. In case of the recipient is a pension fund, then the 10% WHT is applicable.


  • 台英自2002年起有租稅協定。
  • 為符合OECD的BEPS國際標準,台英雙方開始租稅協定修正程序,修正的條文待雙方各自完成內部程序後,通知他方生效。
  • 重要的修正內容(完整版看財政部)為以下四點:
    • 將本協定適用範圍含括「財務穿透實體」(如合夥或不視為法人的組織型態)。
    • 雙方協議程序(MAP)依照BEPS的最低水準修訂。
    • 協定適用應納入主要目的測試原則。
    • 不動產信託證券的股利配息適用15%上限稅率,若獲得股利者為退休基金,則是用10%上限稅率。


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