The maximum rates of withholding tax are:
| - | 10% on dividends; | |
| - | 10% on interest, subject to exceptions; | |
| 10% on royalties. |
Deviations from the OECD Model include that:
| - | … |
OrbitaxThe first-time income tax treaty and protocol between Belgium and Taiwan, signed between the Taipei Representative Office in Belgium and the Belgian Trade Association in Taipei on 13 October 2004, entered into force on 14 December 2005. The treaty generally applies from 1 January 2006.
