Legal Regulation of Tax Relations Complicated by a Foreign Element in Taiwan

Occupation: Professor of the Department of Administrative and Financial Law
Affiliation: Moscow State Institute of International Relations (University) of the Russian Ministry of Foreign Affairs
Address: Russian Federation, Moscow

Journal name

Problemy Dalnego Vostoka

Edition

Issue 3

Pages

114-121

Abstract

The proclamation of basic freedoms, the increase in military expenses, natural disasters and epidemics, and, of course, poor governance are the reasons for the lack of public revenue. To solve the problem, usually with reference to global challenges at the bilateral and multilateral levels, various initiatives are put forward, primarily against tax avoidance.

The solution of the relevant problem is not possible unilaterally, and therefore treaties are concluded or amended. Special rules against tax avoidance are on the agenda of the authorities of various states. There is a certain specificity in the regulationin relation to unrecognized states and territories with a special status. Some of these entities are even members of international organizations, but do not have an extensive network of treaties containing tax provisions.

The law of the People's Republic of China provides relevant examples. The authorities of mainland China managed not only properly form the legal framework for regulating tax relations with Hong Kong and Macau, but also to resolve the issue with Taiwan.

In the given article, on the basis on normative and academic materials, taking into account the practice of other states and territories, the issues of legal regulation of tax relations complicated by a foreign element in Taiwan are considered. There are two levels of such regulation: national and international. It can be argue that Taiwan follows common approaches and trends in the elimination of double taxation and the prevention of tax avoidance. It is obvious that the absence of diplomatic recognition of a state is not decisive for the characterization of the composition of legal norms.

Keywords

Taiwan, treaty, tax policy, avoidance of double taxation, model convention, OECD, WTO

Received

19.06.2021

Publication date

23.06.2021

Number of characters

21733

Cite

GOST	Shepenko R. Legal Regulation of Tax Relations Complicated by a Foreign Element in Taiwan // Problemy Dalnego Vostoka – 2021. – Issue 3 C. 114-121 [Electronic resource]. URL: https://pdv.jes.su/S013128120015433-7-1 (circulation date: 26.04.2024). DOI: 10.31857/S013128120015433-7
MLA	Shepenko, Roman "Legal Regulation of Tax Relations Complicated by a Foreign Element in Taiwan." Problemy Dalnego Vostoka 3 (2021):114-121. DOI: 10.31857/S013128120015433-7
APA	Shepenko R. (2021). Legal Regulation of Tax Relations Complicated by a Foreign Element in Taiwan. Problemy Dalnego Vostoka (3), pp.114-121 DOI: 10.31857/S013128120015433-7

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