12 April 2012
Details of the Germany - Taiwan Private Tax Agreement, signed on 28 December 2011, have become available. The agreement was concluded in the German, Chinese and English languages, each text having equal authenticity. In the case of divergence, however, the English text prevails. The agreement generally follows the OECD Model.
The maximum rates of withholding tax are:
| - | 10% on dividend… |