12 December 2002
Dr Hung-Mao Tien
Representative
Taipei Representative Office in the UK
50 Grosvenor Garderns
London
SW1W0EB
Fax:+44 40 7824 8482

DOUBLE TAXAATION AGREEMENT
It has come to our attention that there is a small grammatical
error in the Agreement signed between BTCO and TRO on 8 April t-
his year. At the end of Article 5 (4)(a), where it says,"...ins-
tallation project which is being udertaken in that other territ-
ory." the sentence should in fact and with "; or "rather than a
full stop.
This amendment is needed to make clear that either (a) or (b) is
applicable. I am sure that you will share our concern to comect
this grammatical error, so as to ensure that it does not give r-
ise to potentlal loopholes or confusions which may cause diffic-
ulties when implementing the Agreement in future.
We will awend the Agreement on our side, and I should be gratef-
ul if you could confirm that the same amendment will be made on
the copy held by the Taiwanese side. The amendment would need to
be mede before 17 December, when we expect the Agreement to be
put to the last Privy Council session before the Christmas rece-
ss.
Derek Marsh
Director general


Teipei Representative Office in the U.K.
50 Grosvenor Gardens．London London SW1W 0EB
Tel:020-7396 9152 ．Fax:020-7396 9145
Travel Dcoument Handing Unit
Fax: 020-7396 9144
Mr. Dcrek Marsh
Director General
British Trade and Cultural Office
7-10F, 99 jen-ai Road Section 2
Taipei, Taiwan R.O.C.
Fax:00886223948673

13 Dec.2002
Double Taxtion Agreement
I write to acknowledge receipt of your letter of 12 December 200
2 concerning a grammatical error in the Double Taxation Agreeme-
nt signed between BTCO and TRO on 8 April 2002. In your letter,
you stated that at the and of Article 5 (4)(a), where it says, "
...installation project which is being undertaken in the other
territory." the sentence should in fact end with ";or" rather t-
han a full stop. You further stated that you will amend the Agr-
eement on your side before 17 December 2002.
I hereby confirm that that the same amendment will be made on t-
he copy held by our side before 17 December 2002.
I trust this is satisfactory to bothe sides when implementing t-
he Agreement in future.
Yours Sincerely,
Hung-,ap Toen
Representative

Taipei Representative Office in the U.K.
50 Grosvenor Gardens．London SWIW OEB
Tel:020-7396 9152 ．Fax:020-7396 9145
Mr. Derek marsh
Director General
British Trade and Cultural Office
7-10F, 99 Jen-ai Road Section 2
Taiepi, Taiwan R.O.C.
Fax:00886223948673
17 Dec. 2002
Further to my letter of 13 Dec. 2002, I wish to reconfirm that
my government has comp[leted the domestic procedures necessary
for the amendment of the Double Taxation Agreement signed betwe-
en BTCO and TRO on 8 April/2002.
We look forward to a smooth implementation of the Agreement next
year.
Your sincerely,
Hung-mao Tien
Representative
23 December 2002
Dr Hung-,ao Tien
Representative
Taiepi Represnetative Office in the UK
50 Grosvenor Gardens
London
SWIW OEB
Fax:+44 20 7396 9145
I am writing in connnection with the Agreement signed in London
on 8 April 2002 between the British Trade and Cultural Office (
BTCO) and the Taipei Represnetative Office (TRO) for the Avoida-
nce of Doulbe Taxation and the Prevention of Fiscal Evasion with
respect to Taxes on Income and on Capital Gains.
On behalf of the BTCO, i hereby notify the TRO, in accordance w-
ith Article 27 of Agreement, that the procedures required by do-
mestice law for the bringing into force of of the Agreement in
the United Kingdom have been completed. The BTCO would by grate-
ful to know when the procedures required by the law of Taiwan h-
as similarly been completed, thus enabling the Agreement to ent-
er into force on the date of the TRO's reply to that effect.
Derek Marsh
Director General

Taitpei Representative Office in the U.K.
SO Grosvenor Gardens．London SW1W 0Eb
Tel:020-7396 9152．Fax:020-7396 9145
Travel Document. Handling Unit
Fax:020-7396 9144
Mr. Derek Marsh
Director General
British Trade and Cultural Office
9 Floor Fu Key Building
No.99 Jen Ai Road, Section 2
Taipei
23rd December 2002
I write to acknowledge receipt of your letter of 23rd December
2002 in connection with the Agreement for the Avoidance of Doub-
le Taxation and the prevention of Fiscal Evasion with Respect to
Taxes on lncome and on capital Oains betwocn the British Trade
and Cuhural Office (BTCO) and the Taiepei Representative Office
in the United Kingdom (TRO) Signed at london on 8th April 2002.
In your letter, you notificd the TRO that the procedures requir-
ed by domestic law for the bringing into foroe of the Agreement
in the United kingdom have bccn complcted.
Pursuant to Arulce 27 of the Agreement, 1 hereby notify the BTCO
that the domerstic proccdures necesaary for the entry into force
of the Agreement on our side have been completed.
Yours Sinccrely,
Hung-mao tien
Representative