III 

118TH CONGRESS 

1ST SESSION S. RES. 91 

Expressing the sense of the Senate on the value of a tax agreement with 

Taiwan. 

IN THE SENATE OF THE UNITED STATES 

MARCH 2, 2023 

Mr. VAN HOLLEN (for himself, Mr. CASSIDY, Mr. KAINE, Mr. YOUNG, Mr. 

COONS, and Mr. ROMNEY) submitted the following resolution; which was 

referred to the Committee on Foreign Relations 

RESOLUTION 

Expressing the sense of the Senate on the value of a tax 

agreement with Taiwan. 

Whereas Taiwan is a democratic success story, an economic 

success story, a key part of global technology supply 

chains, and a close security partner of the United States; 

Whereas the United States has pursued a robust unofficial 

partnership with Taiwan within the context of the current one-China policy of the United States; 

Whereas the Taiwan Relations Act (22 U.S.C. 3301 et seq.) 

has played an important role in promoting democracy 

and prosperity in Taiwan, peace and security in the Taiwan Strait, and close relations between the United States 

and Taiwan since 1979; 


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•SRES 91 IS 

Whereas Taiwan is the eighth-largest trading partner of the 

United States, United States exports of goods and services to Taiwan support at least 188,000 American jobs, 

and Taiwan’s cumulative investment in the United States 

is at least $13,700,000,000; 

Whereas the United States has ongoing economic dialogues 

with Taiwan that cover a range of trade, technology, and 

investment issues through the Trade and Investment 

Framework Agreement Council led by the United States 

Trade Representative, the U.S.-Taiwan Economic Prosperity Partnership Dialogue led by the Department of 

State, and the Technology, Trade, and Investment Collaboration framework led by the Department of Commerce; 

Whereas the Biden Administration announced the ‘‘U.S.-Taiwan Initiative on 21st Century Trade’’ on June 1, 2022; 

Whereas the United States has income tax treaties with 66 

countries, including the People’s Republic of China, and 

has agreements with other parties, including Taiwan, related to taxation, such as facilitating implementation of 

the Foreign Account Tax Compliance Act; 

Whereas Taiwan is the United States largest trading partner 

with whom we do not have an income tax treaty; 

Whereas Taiwan has income tax agreements with 34 countries, including countries that have trade agreements with 

the United States and do not maintain diplomatic relations with Taiwan; 

Whereas the United States signed a transportation income 

tax agreement with Taiwan in 1988, under the auspices 

of the American Institute in Taiwan (AIT) and the Coordination Council for North American Affairs, which has 


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•SRES 91 IS 

since been renamed as the Taipei Economic and Cultural 

Representative Office (TECRO); 

Whereas an income tax agreement between the United States 

and Taiwan could boost bilateral trade and investment by 

reducing double taxation and increasing economic efficiency and integration; and 

Whereas the American Chamber of Commerce in Taipei in its 

‘‘2022 White Paper’’ called for the United States and 

Taiwan to continue exploring an income tax agreement: 

Now, therefore, be it 

1 Resolved, That the Senate— 

2 (1) recognizes the importance of Taiwan’s secu3 rity and prosperity to the United States own secu4 rity and prosperity; 

5 (2) encourages the President to begin negotia6 tions on an income tax agreement with Taiwan; 

7 (3) encourages the President and the House of 

8 Representatives to work with the Senate on a con9 gressional-executive agreement to establish an in10 come tax agreement between the United States and 

11 Taiwan, consistent with United States commitments 

12 under the Taiwan Relations Act (22 U.S.C. 3301 et 

13 seq.); and 

14 (4) encourages the President to proactively seek 

15 other ways to increase trade, technology, and invest16 ment ties between the United States and Taiwan. 

Æ 


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