Lucinda Creighton (Dublin South East, Fine Gael) | Oireachtas source

I propose to take Questions Nos. 8 and 9 together and to make a statement.

Ireland, along with all EU partners, adheres to the one China policy and as a result does not have diplomatic relations with Taiwan. This does not, however, preclude the development of economic and trade relations. Ireland, together with our EU partners, sees the benefit of encouraging trade with Taiwan and will continue to explore all appropriate opportunities which arise.

A Taipei representative office, TRO, was established in Dublin in 1988. It has a representative function only in respect of economic and cultural matters.

No political recognition of Taiwan is implied by its presence. The IDA had an office in Taipei, but closed it in 2011. Enterprise Ireland and the IDA currently manage their clients in China, including those in Taiwan, from their offices in Beijing, Shanghai, Hong Kong and Shenzhen.

As regards the EU representative in Taiwan, the EU has no formal diplomatic or formal political relations with Taiwan. The EU does recognise Taiwan as an economic and commercial entity and is represented by the European Economic and Trade Office, EETO, in Taipei, which was established in 2003. Exchanges take place in sectors such as research and technology, information society, education and culture, fisheries, the environment, climate change, intellectual property rights, and standards and norms. I would fully expect Government representatives travelling to Taipei on trade promotion and investment activities to liaise with the EETO and to welcome any assistance which might be offered by that office. However, I would not envisage any arrangement involving our ambassadors to neighbouring countries.

As regards the possibility of concluding a double taxation agreement, DTA, with Taiwan, I understand that this matter is currently being considered by the relevant Departments and agencies. Ireland has a double taxation agreement with the People’s Republic of China, which entered into force in December 2001. Since the conclusion of the DTA with China, a separate agreement was agreed with the Hong Kong Special Administrative Region of the People’s Republic of China, HKSAR, which entered into force in February 2011. However, the situation in Hong Kong is different from that in Taiwan, as Hong Kong has a separate taxation status. Under the "one China, two systems" approach, this status is specifically provided for in the basic law of the HKSAR which was adopted by the National People’s Congress in Beijing in 1997. This was then promulgated by the then President of the People’s Republic of China.

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