{
  "url": "https://openlegislation.uk/draft-double-taxation-relief-taxes-on-income-taiwan-order-2002",
  "json_url": "https://openlegislation.uk/draft-double-taxation-relief-taxes-on-income-taiwan-order-2002.json",
  "id": "ukdsi/2002/011042901X",
  "title": "The Double Taxation Relief (Taxes on Income) (Taiwan) Order 2002",
  "short_title": "Double Taxation Relief (Taxes on Income) (Taiwan) 2002",
  "long_title": "The Agreement in relation to the territory of Taiwan is set out in Part I of the Schedule to this Order.",
  "citation": "Draft 2002, ISBN 011042901X",
  "type": "ukdsi",
  "year": "2002",
  "number": "011042901X",
  "version": "current",
  "date": null,
  "revised": false,
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  "unapplied_effects": 0,
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      "heading": "Introductory text",
      "url": "https://openlegislation.uk/draft-double-taxation-relief-taxes-on-income-taiwan-order-2002/introduction",
      "extent": null,
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    },
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      "path": "schedule/part/I",
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      "number": "I",
      "heading": "AGREEMENT BETWEEN THE BRITISH TRADE AND CULTURAL OFFICE, TAIPEI AND THE TAIPEI REPRESENTATIVE OFFICE IN THE UNITED KINGDOM FOR THE AVOIDANCE OF DOUBLE TAXATION AND THE PREVENTION OF FISCAL EVASION WITH RESPECT TO TAXES ON INCOME AND ON CAPITAL GAINS",
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      "path": "schedule/chapter/3",
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      "number": "Article 3",
      "heading": "General definitions",
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      "heading": "Residence",
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      "path": "schedule/chapter/5",
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      "number": "Article 5",
      "heading": "Permanent establishment",
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      "path": "schedule/chapter/6",
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      "path": "schedule/chapter/7",
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      "heading": "Business profits",
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      "path": "schedule/chapter/8",
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      "heading": "Shipping and air transport",
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      "number": "Article 9",
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    {
      "path": "schedule/chapter/10",
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      "number": "Article 10",
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      "path": "schedule/chapter/11",
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      "number": "Article 11",
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    {
      "path": "schedule/chapter/12",
      "kind": "chapter",
      "number": "Article 12",
      "heading": "Royalties",
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    {
      "path": "schedule/chapter/13",
      "kind": "chapter",
      "number": "Article 13",
      "heading": "Capital gains",
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      "extent": null,
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    },
    {
      "path": "schedule/chapter/14",
      "kind": "chapter",
      "number": "Article 14",
      "heading": "Independent personal services",
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    {
      "path": "schedule/chapter/15",
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    {
      "path": "schedule/chapter/16",
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      "number": "Article 16",
      "heading": "Directors' fees",
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    {
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      "heading": "Artistes and sportsmen",
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      "path": "schedule/chapter/18",
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      "number": "Article 18",
      "heading": "Pensions and annuities",
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    {
      "path": "schedule/chapter/20",
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      "number": "Article 20",
      "heading": "Students",
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    },
    {
      "path": "schedule/chapter/21",
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      "number": "Article 21",
      "heading": "Other income",
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    {
      "path": "schedule/chapter/22",
      "kind": "chapter",
      "number": "Article 22",
      "heading": "Elimination of double taxation",
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      "extent": null,
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    {
      "path": "schedule/chapter/23",
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