Part I AGREEMENT BETWEEN THE BRITISH TRADE AND CULTURAL OFFICE, TAIPEIAND THE TAIPEI REPRESENTATIVE OFFICE IN THE UNITED KINGDOM FORTHE AVOIDANCE OF DOUBLE TAXATION AND THE PREVENTION OF FISCALEVASION WITH RESPECT TO TAXES ON INCOME AND ON CAPITAL GAINS The British Trade and Cultural Office, Taipei and the Taipei Representative Office in the United Kingdom, hereinafter referred to as the BTCO and the TRO;
Desiring to conclude an Agreement for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income and on capital gains;
Have agreed as follows:
- Article 1Persons covered
- Article 2Taxes covered
- Article 3General definitions
- Article 4Residence
- Article 5Permanent establishment
- Article 6Income from immovable property
- Article 7Business profits
- Article 8Shipping and air transport
- Article 9Associated enterprises
- Article 10Dividends
- Article 11Interest
- Article 12Royalties
- Article 13Capital gains
- Article 14Independent personal services
- Article 15Dependent personal services
- Article 16Directors' fees
- Article 17Artistes and sportsmen
- Article 18Pensions and annuities
- Article 19Public service
- Article 20Students
- Article 21Other income
- Article 22Elimination of double taxation
- Article 23Limitation of relief
- Article 24Non-discrimination
- Article 25Mutual agreement procedure
- Article 26Exchange of information
- Article 27Entry into force
- Article 28Termination