5 April 2012
Details of the Switzerland - Taiwan Private Tax Agreement (2007), signed on 8 October 2007, have become available. The agreement was concluded in the English language. The agreement generally follows the OECD Model.
The maximum rates of withholding tax are:
| - | 15% on dividends in general; 10% if the receiving company is a beneficial owner (other than a partnership) which holds directl… |