The first-time income tax agreement and annex between Taiwan and Sweden, signed on 8 June 2001, entered into force on 24 November 2004. The agreement generally applies from 1 January 2005.

The maximum withholding tax rates are:
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10% on dividends, interest and royalties. |
Under the annex, a most-favoured-nation clause extends to Sweden any more favourable treatment of dividends or royalties which may be subsequently granted by Taiwan in relation to a third territory which is a me…
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