all tax treaties are as follows: (ii) with respect to other taxes for fiscal years beginning after the end of that calendar year; and (a) interest earned in the area where the tax laws administered by the tax administration, the Ministry of Finance, Taiwan, are applied and paid to a resident of the territory where the Income Tax Act administered by the Canada Revenue Agency is applied is taxable in that territory only if it is paid for a loan granted, guarantees or guarantees or if they are lent; guaranteed or insured by Export Development Canada; Taiwan uses the credit method to avoid double taxation of income. Foreign taxes paid on income from foreign sources can be set off against Taiwan`s entire income tax. However, the credit is limited to additional taxes resulting from foreign income. For 31 (i) in respect of taxable amounts at source paid or payable to non-residents at the end of that calendar year; and (ii) is not established exclusively for the purpose of providing services in that area. (a) “territory” means the geographic area for which the Canada Revenue Agency exercises jurisdiction or the geographic area for which the tax authority, the Ministry of Finance of Taiwan, exercises jurisdiction; As required by context, “other territories” and “territories” are interpreted accordingly; (i) a national or national of that territory; or international conventions on transport income: (a) profits from full-time rental (time or travel) or from a boat or plane; and this electronic version of 15 The Income Tax Agreement between Canada and Taiwan, signed on January 1, 2016, has only a clarity objective and has no official sanction. (2) Referring to section 13, paragraph 4, the term “whose value is derived” means, for greater certainty, whether that value is derived directly or indirectly. (a) the use of facilities for the sole purpose of storing, delivering or delivering goods or goods of the undertaking; (c) `company` means any legal person or any legal person treated for tax purposes as a legal person; (a) carry out surveillance activities in the other territory for more than six months in the other territory related to a construction site or a construction or installation project carried out in the other territory; (b) it provides services, including advisory services, by staff or other staff or persons hired by the undertaking for that purpose, but only if such activities continue in that other area for the same or an associated project for a period or two periods exceeding 183 days in a twelve-month period. . . .