The first-time income tax agreement and annex between Taiwan and Sweden, signed on 8 June 2001, entered into force on 24 November 2004. The agreement generally applies from 1 January 2005.

The maximum withholding tax rates are:

Under the annex, a most-favoured-nation clause extends to Sweden any more favourable treatment of dividends or royalties which may be subsequently granted by Taiwan in relation to a third territory which is a member of the European Union. This provision, however, only applies in respect of dividends if the ben…