Article 2 Double taxation and international tax enforcement arrangements to have effect

the arrangements specified in the Protocol set out in the Schedule to this Order, which amend the arrangements set out in the Schedule to the Double Taxation Relief (Taxes on Income) (Taiwan) Order 2002^f1, have been made in relation to the territory of Taiwan;

those arrangements have been made with a view to the elimination of double taxation with respect to capital gains tax, corporation tax, income tax and taxes of a similar character imposed by the laws of Taiwan, the prevention of tax avoidance and evasion, and for the purpose of assisting international tax enforcement; and

it is expedient that those arrangements should have effect.