On 18 March 2019, the government of the Czech Republic approved the pending tax treaty with Taiwan. The treaty, signed 12 December 2017, is the first of its kind between the two jurisdictions.
Taxes Covered
The treaty covers Czech personal income tax and corporation tax and covers Taiwan profit-seeking enterprise income tax, individual consolidated income tax, and income basic tax.
Residence
The treaty includes the provision that if a company is considered resident in both Contracting P…