Australian Tax Treaties

Taipei Agreement  

AGREEMENT BETWEEN THE AUSTRALIAN COMMERCE AND INDUSTRY OFFICE AND THE TAIPEI ECONOMIC AND CULTURAL OFFICE CONCERNING THE AVOIDANCE OF DOUBLE TAXATION AND THE PREVENTION OF FISCAL EVASION WITH RESPECT TO TAXES ON INCOME  

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ARTICLE 3   General definitions  

1.    
In this Agreement, unless the context otherwise requires:

(a) the term " territory " means the territory referred to in subparagraph 1(a) or 1(b) of Article 2, as the case requires;

(b) the term " person " includes an individual, a company and any other body of persons;

(c) the term " company " means any body corporate or any entity which is treated as a company or body corporate for tax purposes;

(d) the terms " enterprise of a territory " and " enterprise of the other territory " mean respectively an enterprise carried on by a resident of a territory or an enterprise carried on by a resident of the other territory, as the context requires;

(e) the term " tax " means tax imposed under the law of a territory, being a tax to which this Agreement applies by virtue of Article 2, but does not include any penalty or interest imposed under that law;

(f) the term " competent authority " means, in the case of the territory in which the taxation law administered by the Australian Taxation Office is applied, the Commissioner of Taxation or an authorised representative of the Commissioner and, in the case of the territory in which the taxation law administered by the Department of Taxation, Ministry of Finance, Taipei is applied, the Director-General of the Department of Taxation or an authorised representative of the Director-General.

2.    
As regards the application of this Agreement at any time in a territory, any term not defined in this Agreement shall, unless the context otherwise requires, have the meaning which it has at that time under the law of that territory concerning the taxes to which this Agreement applies, any meaning under the applicable tax law of that territory prevailing over a meaning given to the term under other laws of that territory.