§ Barbara Follett
To ask the Chancellor of the Exchequer if the British Trade and Cultural Office, Taipei, has concluded a Double Taxation Agreement with the Taipei Representative Office in the United Kingdom. 
§ Dawn Primarolo
The Double Taxation Agreement was concluded between unofficial representative offices because Her Majesty's Government do not recognise Taiwan as a state and so do not enter into treaties with the Taiwanese Government. The agreement was signed on 8 April. The text has been deposited in the Library of the House and made available on the Inland Revenue's website. It will be scheduled to a draft Order in Council and laid for consideration by the House at the earliest convenient opportunity.