Taiwan is not considered by Austria to be a state in the sense of international law and thus has no subjectivity under international law. Therefore, it is not possible to conclude an agreement under international law in the form of a tax treaty with Taiwan. However, due to strong economic connections between Austria and Taiwan, it is important to avoid double taxation. To this end, the Double Taxation Act was passed, which provides for the Federal Minister of Finance to issue regulations to avoid double taxation with territories without subjectivity under international law. This article is intended to highlight the specifics of the DTA Taiwan under international law and the substantive deviations from the OECD Model Convention 2010 and the UN Model Convention 2011 as well as from the Austrian template for negotiation.