揚智聯合會計師事務所

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The Ministry of Finance (MOF) is actively promoting international fiscal exchanges by enhancing bilateral cooperation with partner countries, thereby boosting Taiwan’s international participation and safeguarding the rights and interests of Taiwanese citizens and businesses. This year (2024), the Ministry, in collaboration with relevant agencies, has engaged in exchanges with Korea, the United States, Poland, and other nations in the areas of taxation and customs. Through interactions with fiscal officials from various countries, Taiwan has successfully identified opportunities for international fiscal cooperation, yielding significant results.

	The MOF provides the following details regarding the relevant cooperation:

	1.Ongoing Promotion of the Avoidance of Double Taxation Agreements (ADTA) and Their Implementation

	The Ministry continues to expand Taiwan’s ADTA network to create a fair and favorable tax environment. The Taiwan-Korea ADTA has been applicable since January 1, 2024. This agreement provides appropriate tax relief for citizens and businesses of both sides, helping to further promote bilateral investment, industrial cooperation, and technical exchange, creating a mutually beneficial scenario. Regarding the concerns over excessive taxation and double taxation in the Taiwan-U.S. context, the U.S. Department of the Treasury announced on October 29, 2024, that both sides will begin discussions on ADTA-related issues. Taiwan’s relevant agencies continue to collaborate with U.S. administrative bodies and Congress to push for related legislative initiatives, with ongoing communication between the two sides.

	2.Consultations with Partner Countries on the Mutual Agreement Procedure to Protect Taxpayer Rights

	In cases where taxpayers face disputes regarding the interpretation and application of an ADTA, and are at risk of being subject to double taxation, the relevant ADTA’s provision of“mutual agreement procedure” allows for consultations between the competent authorities of both countries (in Taiwan’s case, the MOF). This mechanism ensures that the benefits of the ADTA are fully realized. This year, the Ministry held four in-person or virtual consultation meetings with two partner countries, reaching consensus on six cases relating to bilateral Advance Pricing Arrangements (APAs), which are now in the process of being concluded. This effectively helps taxpayers prevent or resolve cross-border income tax disputes and enhances tax certainty.

	3.Customs Cooperation with Poland

	To further strengthen customs cooperation under the framework of the“Memorandum of Understanding between Customs Service of the Republic of Poland and Customs Service of Taiwan for Combat Customs Fraud,” the two sides held discussions in November 2024 on topics such as“the investigation mechanism of customs valuation,”“utilizing  emerging digital technologies in customs services,”“promoting paperless cross-border trade,” and“inspection and management of express cargo.” Taiwanese customs also conducted on-site visits to Poland’s customs training center and the Gdansk deep-water port, aiming to learn from Poland’s successful experiences to enhance Taiwan’s customs border management, X-ray inspection operations, and the use of detection dogs.

	4.Exchange of Fiscal Policies with International Officials and Sharing Taiwan’s Experience

	This year, the Ministry hosted over 10 exchanges with foreign delegations on fiscal matters. Notably, Taiwan’s MOF engaged with the Romania-Taiwan Parliamentary Friendship Group on issues related to taxation, budgeting, and the management of state-owned bank. During a visit by the Governor of the Central Bank of Eswatini, Phil Mnisi, Taiwan introduced its public-private partnership model for financial districts as a potential reference for Eswatini’s policy development. The Ministry is committed to fostering deeper exchanges with fiscal officials from various countries, promoting friendly cooperation and sharing Taiwan’s fiscal management experience.

	The Ministry of Finance emphasizes that it will continue to strengthen Taiwan’s international engagement and promote exchanges and cooperation with countries in fiscal, taxation, and customs domains, with the aim of safeguarding the rights and interests of Taiwanese citizens and businesses while advancing Taiwan’s fiscal diplomacy.

	Contact person: Mr. Ming-Chi Lee, Deputy Director General.   
	Contact Number: (02)2322-8000#8210

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