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Backbench Business Committee Draft Double Taxation Relief and International Tax Enforcement (Taiwan) Order 2021

Delegated Legislation Committee

Held: 25th of November, 2021

Christina Rees (Chair)

The Financial Secretary to the Treasury (Lucy Frazer): "I beg to move, That the Committee has considered the draft Double Taxation Relief and International Tax Enforcement (Taiwan) Order 2021." "It is a pleasure to appear before you again, Ms Rees."

Delegated Legislation Committee

Held : 25th of November, 2021

RESOURCES:

Christina Rees (Chair)

In Committee Draft Double Taxation Relief and International Tax Enforcement (Taiwan) Order 2021

Delegated Legislation Committee

Held : 25th of November, 2021

Christina Rees (Chair)

Lucy Frazer (CON) & others

The Financial Secretary to the Treasury (Lucy Frazer): "I beg to move, That the Committee has considered the draft Double Taxation Relief and International Tax Enforcement (Taiwan) Order 2021." "It is a pleasure to appear before you again, Ms Rees."

Lucy Frazer (CON) & others

R

That the Committee has considered the draft Double Taxation Relief and International Tax Enforcement (Taiwan) Order 2021. The draft order will give effect to a protocol that was agreed in August to amend the existing double taxation agreement, or DTA, in relation to Taiwan. The order inserts into legislation important provisions recommended by the Organisation for Economic Co-operation and Development and the G20’s project on base erosion and profit shifting, or BEPS, to prevent abuse of the DTA and to improve dispute resolution.

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