On 15 January 2025, the U.S. House of Representatives voted to approve Bill H.R. 33, the United States-Taiwan Expedited Double-Tax Relief Act. The legislation addresses double taxation relief in relation to Taiwan in two ways. First, it authorizes the negotiation of a tax agreement (treaty) between the United States and Taiwan. Second, it includes amendments to the Internal Revenue Code to grant treaty-like benefits to residents of Taiwan, provided that reciprocal benefits are extended to U.…