# The Double Taxation Relief (Taxes on Income) (Taiwan) Order 2002, Chapter Article 21: Other income


(1) Items of income, wherever arising, beneficially owned by a resident of a territory, which are not dealt with in the foregoing Articles of this Agreement, shall be taxable only in that territory.
(2) However, any such income derived by a resident of a territory from sources in the other territory may also be taxed in that other territory.
(3) The provisions of paragraph (1) of this Article shall not apply to income, other than income from immovable property as defined in paragraph (2) of Article 6 of this Agreement, if the recipient of such income, being a resident of a territory, carries on business in the other territory through a permanent establishment situated therein, or performs in that other territory independent personal services from a fixed base situated therein, and the right or property in respect of which the income is paid is effectively connected with such permanent establishment or fixed base. In such case the provisions of Article 7 or Article 14 of this Agreement, as the case may be, shall apply.
(4) Where, by reason of a special relationship between the person referred to in paragraph (1) of this Article and some other person, or between both of them and some third person, the amount of the income referred to in that paragraph exceeds the amount (if any) which would have been agreed upon between them in the absence of such a relationship, the provisions of this Article shall apply only to the last-mentioned amount. In such a case, the excess part of the income shall remain taxable according to the laws of each territory, due regard being had to the other applicable provisions of this Agreement.

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Source: https://www.legislation.gov.uk/ukdsi/2002/011042901X/schedule/chapter/21 (the official version)
Page: https://openlegislation.uk/draft-double-taxation-relief-taxes-on-income-taiwan-order-2002/schedule/chapter-21
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.