INTERNATIONAL TAX AGREEMENTS ACT 1953

SCHEDULE 1 - Taipei Agreement  

ANNEX  

SECTION 2.   2.  
Income, profits or gains derived by an organisation, or its successors, agreed by the competent authorities in an exchange of letters for the purposes of this paragraph as carrying on activities promoting trade, investment and cultural exchanges between the territories, shall be taxable solely in the territory on whose behalf the activities are carried on. The competent authorities will also specify in their exchange of letters the date from which the organisation shall be so taxable.

This Annex shall form an integral part of the Agreement.


 

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