# The Double Taxation Relief (Taxes on Income) (Taiwan) Order 2002, Chapter Article 1: Persons covered


This Agreement shall apply to persons who are residents of one or both of the territories.

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Source: https://www.legislation.gov.uk/ukdsi/2002/011042901X/schedule/chapter/1 (the official version)
Page: https://openlegislation.uk/draft-double-taxation-relief-taxes-on-income-taiwan-order-2002/schedule/chapter-1
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.