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{
    "pk": 61621,
    "title": "The World Tax Order and Taiwan: An Appraisal",
    "subtitle": null,
    "abstract": "<p>As many people are currently discussing an important reform of international tax rules1 and the tensions surrounding Taiwan, it is worthwhile to consider the tax aspect of Taiwan’s relationship with the world. Legal rules govern both Taiwan’s outbound investment and inbound investment in Taiwan. Even the People’s Republic of China (P.R.C., <em>zhonghua renmin gonghe guo</em>, or 中華人民共和國) receives Taiwan’s outbound investment, and Taiwan receives inbound investment from the P.R.C. At a time when tit-for-tat politics catches almost all the attention, a less well-known aspect of international law demonstrates both a<br>cause for optimism and a problem. Taiwan has its own legal rules, and Taiwan has bilateral treaties or agreements with its friends. However, when there are multilateral efforts to face the challenges of an important issue, Taiwan has often been left out. This article discusses Taiwan’s engagement with the world tax order.</p>\n<p>Part I sets out Taiwan’s legal rules regarding income tax. Part II discusses Taiwan’s thirty-five bilateral treaties or agreements with its friends. Part III introduces the P.R.C. tax law and the U.S. tax law for cross-border activities that implicate Taiwan. Part IV discusses some major multilateral efforts to reform the international tax system, and the creativity that may be required for Taiwan to be included. Overall, this article discusses Taiwan’s engagement with the world tax order.</p>",
    "language": null,
    "license": {
        "name": "All rights reserved",
        "short_name": "Copyright",
        "text": "© the author(s). All rights reserved.",
        "url": "https://creativecommons.org/licenses/authors"
    },
    "keywords": [],
    "section": "Articles",
    "is_remote": true,
    "remote_url": "https://escholarship.org/uc/item/8f27b0sg",
    "frozenauthors": [
        {
            "first_name": "Chi",
            "middle_name": "",
            "last_name": "Chung",
            "name_suffix": "",
            "institution": "",
            "department": ""
        }
    ],
    "date_submitted": null,
    "date_accepted": null,
    "date_published": "2024-12-12T22:07:00Z",
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            "label": "PDF",
            "type": "pdf",
            "path": "https://journalpub.escholarship.org/uclalaw_pblj/article/61621/galley/47549/download/"
        }
    ]
}