The UK has published the Double Taxation Relief and International Tax Enforcement (Taiwan) Order 2021, which was made on 15 December 2021 and provides for the ratification of the pending protocol to the 2002 income tax treaty (agreement) with Taiwan. The protocol was signed by the UK on 11 August 2021 and by Taiwan on 19 August 2021 and will enter into force once the ratification instruments are exchanged. It will apply in Taiwan from 1 January of the year following its entry into force. It …