In an era of globalization, there is an urgent need for countries to sign a tax treaty/agreement, to avoid double taxation and prevent fiscal evasion with respect to taxes on Income. Transnational factors and/or differences in the legal systems of the two or more countries have resulted in international conflicts regarding tax base. As a result, since 1970s, inter/trans-national tax agreements/conventions have emerged and later widely embraced by states involving in international economic activities and trade to resolve the conflicts.
There are similar conflicts and need between China and Taiwan as well. Since China is the country that Taiwanese businessmen have invested most, the signing of the Cross Strait Tax Agreement in 2015 was supposed to merit the businessmen and governments of both sides of the Strait. However, the Agreement has not become effective, since the Legislative Yuan refused to set up an agenda of examination for the Agreement. In fact, there are endless criticisms against the Agreement in Taiwan.
This thesis intends to refer to inter/trans-national tax models /conventions /agreements, especially those between China and Singapore/Hong Kong, shedding some lights on how to break the impasse of the Agreement between China and Taiwan.
