Chinese Taipei: United States and Chinese Taipei signed Agreement on Reciprocal Trade including digital services tax regulation

On 12 February 2026, the United States and Chinese Taipei signed the Agreement on Reciprocal Trade including provisions on digital services taxes under the auspices of the American Institute in Taiwan (AIT) and the Taipei Economic and Cultural Representative Office (TECRO) in the United States. Under Article 4.1, the Taipei Economic and Cultural Representative Office (TECRO) shall not impose digital services taxes, or similar taxes, that discriminate against American enterprises in law or in fact.