• Luxembourg - Taiwan
    Tax Treaty Enters Into Force

    29-07-2014

    The Income Tax Treaty between Luxembourg and Taiwan entered into force in July 2014 and its provisions will take effect from 1 January 2015.

    • Dividends:
      • 15% if the beneficial owner is a collective investment vehicle established in the other territory and treated as a body corporate for tax purposes in that other territory.
      • 10% in all other cases.

    • Interest:
      • 0% if the interest is paid on loans made between banks.
      • 15% if the beneficial owner is a collective investment vehicle established in the other territory and treated as a body corporate for tax purposes in that other territory.
      • 10% in all other cases.

    • Royalties: 10%.
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