IV 
118TH CONGRESS 
1ST SESSION 
H. RES. 449 
Expressing the sense of the House of Representatives on the value of a 
tax agreement with Taiwan. 
IN THE HOUSE OF REPRESENTATIVES 
MAY 25, 2023 
Mr. SMITH of Nebraska (for himself, Ms. DELBENE, Ms. MALLIOTAKIS, and 
Ms. CHU) submitted the following resolution; which was referred to the 
Committee on Ways and Means, and in addition to the Committee on 
Foreign Affairs, for a period to be subsequently determined by the Speak-
er, in each case for consideration of such provisions as fall within the ju-
risdiction of the committee concerned 
RESOLUTION 
Expressing the sense of the House of Representatives 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 cur-
rent 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 Tai-
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•HRES 449 IH 
wan Strait, and close relations between the United States 
and Taiwan since 1979; 
Whereas Taiwan is the eighth-largest trading partner of the 
United States, United States exports of goods and serv-
ices 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 Pros-
perity Partnership Dialogue led by the Department of 
State, and the Technology, Trade, and Investment Col-
laboration framework led by the Department of Com-
merce; 
Whereas the Biden Administration announced the ‘‘U.S.-Tai-
wan 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, re-
lated 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 coun-
tries, including countries that have trade agreements with 
the United States and do not maintain diplomatic rela-
tions with Taiwan; 
Whereas the United States signed a transportation income 
tax agreement with Taiwan in 1988, under the auspices 
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•HRES 449 IH 
of the American Institute in Taiwan (AIT) and the Co-
ordination Council for North American Affairs, which has 
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 effi-
ciency 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 
Resolved, That the House of Representatives— 
(1) recognizes the importance of Taiwan’s secu-
rity and prosperity to the United States own secu-
rity and prosperity; 
(2) encourages the President and the Senate to 
work with the House of Representatives to avoid or 
mitigate double taxation between the United States 
and Taiwan, consistent with United States commit-
ments under the Taiwan Relations Act (22 U.S.C. 
3301 et seq.); and 
(3) encourages the President to proactively seek 
other ways to increase trade, technology, and invest-
ment ties between the United States and Taiwan. 
Æ 
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