Article 10.2. Cooperation

1. The Parties recognise the importance of cooperation and coordination to further effective competition law and policy development and agree to cooperate on these matters in accordance with the provisions of this Chapter.

2. The Parties will seek to enhance a better understanding, communication and cooperation between their competition authorities responsible for the enforcement of their generic competition laws in relation to the issues to which this Chapter refers.

Article 10.3. Notifications

1. Each Party shall notify the other Party of an enforcement activity regarding an anticompetitive practice if it: (a) considers that the enforcement activity is liable to substantially affect the other Party's trade interests;
(b) relates to restrictions on competition which are liable to have a direct and substantial effect in the territory of the other Party; or
(c) concerns anti-competitive acts taking place principally in the territory of the other Party.

2. Notification shall take place at an early stage of the procedure, provided that this is not contrary to the Parties' competition laws and does not affect any investigation being carried out.

Article 10.4. Transparency and Information Requests

1. The Parties recognise the value of transparency of their competition policies.

2. Each Party, at the request of the other Party, shall make available public information concerning the enforcement of its measures proscribing anti-competitive business conduct.

3. On request, each Party shall make available to the other Party public information concerning exemptions provided under its competition laws. Such a request shall specify the particular goods and markets of interest, and indicate whether the exemption restricts trade or investment between the Parties.

4. Information or documents exchanged between the Parties in relation to any consultation conducted pursuant to the provisions of this Chapter shall be kept confidential. No Party shall, except to comply with its domestic legal requirements, release or disclose such information or documents to any person without the written consent of the Party that provided such information or documents. Where the disclosure of such information or documents is necessary to comply with the domestic legal requirements of a Party, that Party shall notify the other Party before such disclosure is made. The Parties may agree to the public release of information that they do not consider confidential.

Article 10.5. Consultations

To foster understanding between the Parties, or to address specific matters that arise under this Chapter, each Party shall, at the request of the other Party, enter into consultations regarding representations made by the other Party. In its request, the Party shall indicate, if relevant, how the matter affects trade or investment between the Parties. The Party addressed shall accord full and sympathetic consideration to the concerns of the other Party.

Article 10.6. Public Enterprises and Designated Monopolies

1. Nothing in this Chapter prevents a Party from designating or maintaining public or private monopolies according to its respective laws.

2. With regard to public enterprises and enterprises to which special or exclusive rights have been granted, the Parties shall ensure that, following the date of entry into force of this Agreement, no measure is adopted or maintained that distorts trade in goods or services among the Parties, which is contrary to this Agreement and contrary to the Parties' interests, and that such enterprises shall be subject to the rules of competition insofar as the application of such rules does not obstruct the performance, in law or in fact, of the particular tasks assigned to them.

Article 10.7. Dispute Settlement

1. Nothing in this Chapter permits a Party to challenge any decision made by a competition authority of the other Party in enforcing the applicable competition laws and regulations.

2. No Party shall have recourse to any dispute settlement procedures under this Agreement for any issue arising from or relating to this Chapter.

Chapter 11. Electronic Commerce

Article 11.1. General

The Parties recognise the economic growth and opportunity that electronic commerce provides, and the importance of avoiding barriers to its use and development.

Article 11.2. Electronic Supply of Services

For greater certainty, the Parties affirm that measures affecting the supply of a service using electronic means fall within the scope of the obligations contained in the relevant provisions of Chapters 8 (Cross-Border Trade in Services) and 9 (Investment) subject to any exceptions or non-conforming measures set out in this Agreement, which are applicable to such obligations.

Article 11.3. Customs Duties and Internal Taxes

1. Neither Party may impose customs duties on electronic transmission between the Parties.

2. For the purposes of determining applicable customs duties, each Party shall determine the customs value of an imported carrier medium bearing a digital product based on the cost or value of the carrier medium alone, without regard to the cost or value of the digital product stored on the carrier medium.

3. For greater certainty, nothing in this Chapter shall be construed to prevent a Party from imposing internal taxes, directly or indirectly, on digital products, provided they are imposed in a manner consistent with this Agreement.

Article 11.4. Non-discriminatory Treatment

1. Neither Party may accord less favourable treatment to some digital products transmitted electronically than it accords to other like digital products transmitted electronically:

(a) on the basis that:
(i) the digital products receiving less favourable treatment are created, produced, published, stored, transmitted, contracted for, commissioned, or first made available on commercial terms outside its territory; or
(ii) the author, performer, producer, developer, or distributor of such digital products is a person of the other Party or non-Party; or

(b) so as otherwise to afford protection to the other like digital products that are created, produced, published, stored, transmitted, contracted for, commissioned, or first made available on commercial terms in its territory.

2. Neither Party may accord less favourable treatment to digital products transmitted electronically:
(a) that are created, produced, published, stored, transmitted, contracted for, commissioned, or first made available on commercial terms in the territory of the other Party than it accords to like digital products transmitted electronically that are created, produced, published, stored, transmitted, contracted for, commissioned, or first made available on commercial terms in the territory of a non-Party; or
(b) whose author, performer, producer, developer, or distributor is a person of the other Party than it accords to like digital products transmitted electronically whose author, performer, producer, developer, or distributor is a person of a non-Party.

3. Paragraphs 1 and 2 do not apply to any non-conforming measure adopted or maintained in accordance with Articles 8.6 (Non-Conforming Measures) and 9.11 (Non-Conforming Measures).

Article 11.5. Authentication and Electronic Signatures

1. Neither Party may:
(a) prohibit parties to an electronic transaction from mutually determining the appropriate authentication methods for that transaction;
(b) prevent parties from having the opportunity to establish before judicial or administrative authorities that their electronic transaction complies with any legal requirements with respect to authentication; or
(c) deny a signature legal validity solely on the basis that it is an electronic signature.

2. Notwithstanding paragraph 1, the authorities represented by a Party may require that, for a particular category of transactions, the method of authentication meet certain performance standards or be certified by an authority accredited in accordance with the Party's laws and regulations, provided the requirement:
(a) serves a legitimate governmental objective; and
(b) is substantially related to achieving that objective.

Article 11.6. Paperless Trade Administration

1. Each Party shall endeavour to make all trade administration documents available to the public in electronic form.

2. Each Party shall endeavour to accept trade administration documents submitted electronically as the legal equivalent of the paper version of such documents.

Article 11.7. Cooperation

Recognising the global nature of electronic commerce, the Parties affirm the importance of:
(a) working together to promote the use of electronic commerce by small and medium enterprises;
(b) sharing information and experiences on laws, regulations, and programs in the sphere of electronic commerce, including those related to data privacy, consumer protection and promoting confidence in electronic commerce and electronic signatures;
(c) encouraging the private sector to adopt self-regulation, including through codes of conduct, model contracts, guidelines, and enforcement mechanisms that foster electronic commerce; and
(d) actively participating in bilateral and multilateral fora to promote the development of electronic commerce.

Article 11.8. Definitions

For the purposes of this Chapter:
carrier medium means any physical object capable of storing the digital codes that form a digital product by any method now known or later developed, and from which a digital product can be perceived, reproduced, or communicated, directly or indirectly, and includes, but not limited to, an optical medium, a floppy disk, and a magnetic tape;
digital products means computer programs, text, video, images, sound recordings, and other products that are digitally encoded and produced for commercial sale or distribution, regardless of whether they are fixed on a carrier medium or transmitted electronically; (28)
electronic authentication means the process of testing an electronic statement or claim, in order to establish a level of confidence in the statement's or claim's reliability;
electronic signature means the meaning set out in its domestic laws and regulations by each Party;
electronic means means employing computer processing; and electronic transmission or transmitted electronically means the transfer of digital products using any electromagnetic or photonic means.

Chapter 12. Government Procurement

Article 12.1. General

1. The Parties reaffirm their rights and obligations under the WTO Agreement on Government Procurement, as amended by the Decision on the Outcomes of the Negotiations Under Article XXIV:7 of the Agreement on Government Procurement, made on 30 March 2012 (hereinafter referred to as "GPA"), and their interest in further expanding bilateral trading opportunities in each Party's government procurement market.

2. The Parties recognise their shared interest in promoting international liberalisation of government procurement markets in the context of the rules-based international trading system. The Parties shall continue to cooperate in the review under Article XXII:6-10 of the GPA and on procurement matters in the APEC and other appropriate international fora.

3. Nothing in this Chapter shall be construed to derogate from either Party's rights or obligations under the GPA.

4. In accordance with Article IV:7 of the GPA, the provisions of this Chapter do not affect the rights and obligations provided for in Chapter 3 (Trade in Goods), Chapter 8 (Cross-Border Trade in Services), and Chapter 9 (Investment).

Article 12.2. Incorporation of Gpa Provisions

1. The Parties shall apply the provisions of Articles I:(a), (c), (e)-(u), II-III, IV:1(a), 2-7, VI:1-2(b), 3, VII-XV, XVI:1-3, XVII-XVIII, the Agreement Notes, and Appendices II-IV of the GPA to all covered procurement. To that end, these GPA Articles, Notes and Appendices are incorporated into and made part of this Chapter, mutatis mutandis.

2. For the purposes of the incorporation of the GPA under paragraph 1, the term:
(a) Agreement in the GPA means Chapter;
(b) Appendix I in the GPA means Annex 12A;
(c) Appendix II, III or IV in GPA means Annex 12B; (d) Annex 1 in the GPA means Schedule A of Annex 12A;
(e) Annex 2 in the GPA means Schedule B of Annex 12A;
(f) Annex 3 in the GPA means Schedule C of Annex 12A;
(g) Annex 4 in the GPA means Schedule D of Annex 12A;
(h) Annex 5 in the GPA means Schedule E of Annex 12A;
(i) Annex 6 in the GPA means Schedule F of Annex 12A;
(j) Annex 7 in the GPA means Schedule G of Annex 12A;
(k) any other Party, any Party, Committee or another Party means the other Party; and (l) one of the WTO languages in Article VII:3 means the English language.

3. If the GPA is amended or is superseded by another agreement, the Parties shall amend this Chapter, as appropriate, after consultations.

Article 12.3. Modifications and Rectifications to Coverage

1. Where a Party proposes to make minor amendments, rectifications or other modifications of a purely formal or minor nature to its Schedules to Annex 12A, it shall notify the other Party. Such amendments, rectifications or modifications shall become effective thirty (30) days from the date of notification. The other Party shall not be entitled to compensatory adjustments.

2. Where a Party proposes to make a modification to its Schedules to Annex 12A when the business or commercial operations or functions of any of its entities or part thereof is constituted or established as an enterprise with a legal entity separate and distinct from the government of a Party, regardless of whether or not the government holds any shares or interest in such a legal entity, it shall notify the other Party. The proposed removal of such entity or modification shall become effective thirty (30) days from the date of notification. The other Party shall not be entitled to compensatory adjustments.

3. Where a Party proposes to make a modification for reasons other than those stated in paragraphs 1 and 2, it shall notify the other Party and provide appropriate compensatory adjustments in order to maintain a level of coverage comparable to that existing prior to the modification. The proposed modification shall become effective thirty (30) days from the date of notification.

Article 12.4. Contact Points

Each Party shall designate a contact point as specified in Annex 12C to facilitate communications between the Parties on any matter covered by this Chapter.

Chapter 13. Intellectual Property Cooperation

Article 13.1. General Objectives and Principles

1. The Parties, recognising the importance of intellectual property as a factor of each Party's economic competitiveness in the global economy, undertake to develop and promote mutually beneficial cooperation between the Parties in this area.

2. Recalling the contributions achieved in the WTO Agreement on Trade-Related Aspects of Intellectual Property Rights, the areas of the cooperation may include:
(a) copyright and related rights, trademarks, geographical indications, industrial designs, patents, layout-designs (topographies) of integrated circuits, protection of undisclosed information, and control of anti-competitive practices in contractual licences;
(b) endeavouring to facilitate industrial property exploitation with each Party's private sector industries, in particular small and medium enterprises; and
(c) the development of professional skills of the intellectual property industry in each Party through information sharing and exchange.

Article 13.2. Forms of Cooperation

The forms of the cooperation pursuant to Article 13.1 (General Objectives and Principles) may include:
(a) exchanging publicly available published documents and information by each Party's respective intellectual property office;
(b) exchanging experience and information on areas such as intellectual property education and awareness, collective management organisations and e-filing systems;
(c) jointly collaborating in the organisation of seminars, symposia or meetings related to intellectual property subjects under the framework of the WTO or APEC;
(d) exchanging information on intellectual property conferences, seminars and workshops organised by each respective Party. Each Party may, as appropriate, invite the other Party to participate;
(e) endeavouring to facilitate linkages and dialogue between IP Academy (Singapore) and Taiwan Intellectual Property Training Academy to carry out cooperation activities as appropriate; and
(f) such other activities and initiatives as may be mutually determined by the Parties from time to time.

Article 13.3. Terms of Cooperation

All cooperation referred to in Article 13.1 (General Objectives and Principles) shall be carried out on terms to be agreed by the Parties.

Article 13.4. Resources and Financing

1. Cooperation activities and initiatives undertaken under this Chapter shall be subject to the availability of resources.

2. Expenses incurred as a result by any Party to undertake cooperation activities in this Chapter shall be borne by the Party concerned, unless otherwise agreed.

Chapter 14. Transparency

Article 14.1. Definitions

For the purposes of this Chapter: administrative ruling of general application means an administrative ruling or interpretation that applies to all persons and fact situations that fall generally within its ambit and that establishes a norm of conduct but does not include:
(a) a determination or ruling made in an administrative or quasi-judicial proceeding that applies to a particular person, good or service of the other Party in a specific case; or
(b) a ruling that adjudicates with respect to a particular act or practice.

Article 14.2. Publication

1. Each Party shall ensure that its laws, regulations, procedures and administrative rulings of general application relating to any matter covered by this Agreement are promptly published or otherwise made available in such a manner as to enable interested persons and the other Party to become acquainted with them.

2. To the extent possible, each Party shall in accordance with its domestic laws, regulations and procedures: (a) publish in advance any such laws, regulations, procedures, and administrative rulings that it proposes to adopt; and
(b) provide interested persons and the other Party a reasonable opportunity to comment on such measures.

Article 14.3. Notification and Provision of Information

1. To the maximum extent possible, each Party shall notify the other Party of any measure that, the Party considers, may materially affect the operation of this Agreement or otherwise substantially affect the other Party's interests under this Agreement.

2. Upon request of the other Party, a Party shall promptly provide information and respond to questions pertaining to any measure, whether or not the other Party has been previously notified of that measure.

3. Any notification, or information provided under this Article shall be without prejudice as to whether the measure is consistent with this Agreement.

4. Any notification, request, or information under this Article shall be provided to the other Party through the relevant contact points.

Article 14.4. Administrative Proceedings

With a view to administering in a consistent, impartial and reasonable manner all measures referred to in Article 14.2 (Publication), each Party shall ensure that in its administrative proceedings applying such measures to particular persons, goods or services of the other Party in specific cases that:

(a) wherever possible, persons of the other Party that are directly affected by a proceeding are provided with a reasonable notice, in accordance with domestic procedures, when a proceeding is initiated, including a description of the nature of the proceeding, a statement of the legal authority under which the proceeding is initiated and a general description of any issues in controversy;

(b) such persons are afforded with a reasonable opportunity to present facts and arguments in support of their positions prior to any final administrative action, when time, the nature of the proceeding and the public interest permit; and

(c) its procedures are in accordance with its domestic law.

Article 14.5. Review and Appeal

1. Each Party shall establish or maintain judicial, quasi-judicial, or administrative tribunals or procedures for the purpose of the prompt review and, where warranted, correction of final administrative actions regarding matters covered by this Agreement. Such tribunals shall be impartial and independent of the office or authority entrusted with administrative enforcement and shall not have any substantial interest in the outcome of the matter.

2. Each Party shall ensure that, in any such tribunals or procedures, the parties to the proceeding are provided with the right to:
(a) a reasonable opportunity to support or defend their respective positions; and
(b) a decision based on the evidence and submissions of record and, where required by domestic law, the record compiled by the administrative authority.

3. Each Party shall ensure, subject to appeal or further review as provided in its domestic law, that such decisions shall be implemented by, and shall govern the practice of, the offices or authorities with respect to the administrative action at issue.

Chapter 15. Dispute Settlement

Article 15.1. Cooperation

The Parties shall at all times endeavour to agree on the implementation, interpretation and application of this Agreement, and shall make every attempt through cooperation and consultations to arrive at a mutually satisfactory resolution of any matter that might affect its operation.

Article 15.2. Scope and Coverage

1. Except as otherwise provided in this Agreement or as the Parties otherwise agree in writing, the provisions of this Chapter shall apply with respect to the avoidance and settlement of all disputes between the Parties regarding the implementation, interpretation or application of this Agreement or wherever a Party considers that:
(a) a measure of the other Party is inconsistent with the obligations of this Agreement;
(b) the other Party has otherwise failed to carry out its obligations under this Agreement; or
(c) a measure of the other Party causes nullification or impairment of any benefit accruing to it directly or indirectly under Chapters 3 (Trade in Goods), 4 (Rules of Origin), 6 (Sanitary and Phytosanitary Measures), 7 (Technical Barriers to Trade), and 8 (Cross-Border Trade in Services).

2. Unless otherwise agreed by the Parties, the time frames and procedural rules set out in this Chapter and its Annex shall apply to all disputes governed by this Chapter.

3. Findings, determinations and recommendations of an arbitral panel cannot add to or diminish the rights and obligations of the Parties under this Agreement.

4. The provisions of this Chapter may be invoked in respect of measures affecting the observance of this Agreement taken by the relevant authorities within the territory of a Party. When an arbitral panel has ruled that a provision of this Agreement has not been observed, the responsible Party shall take such reasonable measures as may be available to it to ensure its observance within its territory.

5. The Parties and the arbitral panel appointed under this Chapter shall interpret and apply the provisions of this Agreement in the light of the objectives of this Agreement and in accordance with customary rules of public international law.

6. Notwithstanding paragraph 1, any disputes arising from Chapters 10 (Competition) and 13 (Intellectual Property Cooperation) shall not be subject to the provisions of this Chapter save that where there are provisions on consultations elsewhere in this Agreement, Articles 15.4 (Consultations) and 15.5 (Good Offices, Conciliation or Mediation) shall apply, mutatis mutandis.

Article 15.3. Choice of Forum

1. Disputes regarding any matter arising under both this Agreement and the WTO Agreement, any agreement negotiated thereunder, or any successor agreement, may be settled in the forum selected by the complaining Party.

2. Once dispute settlement procedures have been initiated under Article 15.6 (Request for an Arbitral Panel) or dispute settlement proceedings have been initiated under the WTO Agreement, the forum selected shall be used to the exclusion of the other, unless substantially separate and distinct rights or obligations under different international agreements are in dispute.

3. For the purposes of this Article, dispute settlement proceedings under the WTO Agreement are deemed to be initiated upon a request for a panel by a Party.

Article 15.4. Consultations

1. A Party may request in writing consultations with the other Party on any matter falling under Article 15.2 (Scope and Coverage) of this Chapter.

2. If a request for consultation is made, the Party to which the request is made shall reply to the request within ten (10) days after the date of its receipt and shall enter into consultations within a period of no more than twenty (20) days after the date of receipt of the request, with a view to reaching a mutually satisfactory solution.

3. The Parties shall make every effort to reach a mutually satisfactory resolution of any matter through consultations. To this end, the Parties shall:
(a) unless otherwise agreed by the Parties, keep consultations confidential;
(b) provide sufficient information to enable a full examination of how the measure might affect the operation of the Agreement; and
(c) treat as confidential any information exchanged in the consultations which the other Party has designated as confidential.

Article 15.5. Good Offices, Conciliation or Mediation

1. The Parties may at any time agree to good offices, conciliation or mediation. They may begin at any time and be terminated by either Party at any time.

2. Proceedings involving good offices, conciliation and mediation, and in particular positions taken by the Parties during these proceedings, shall be confidential, and without prejudice to the rights of either Party in any further proceedings under the provisions of this Chapter or any other proceedings before a forum selected by the Parties.

3. If the Parties agree, procedures for good offices, conciliation or mediation may continue while the dispute proceeds for resolution before an arbitral panel established under Article 15.6 (Request for an Arbitral Panel).

Article 15.6. Request for an Arbitral Panel

1. A Party may request in writing for the establishment of an arbitral panel if the matter has not been resolved pursuant to Article 15.4 (Consultations), within sixty (60) days after the date of receipt of the request for consultations.

2. A request for arbitration shall give the reason for the complaint including the identification of the measure at issue and an indication of the legal basis of the complaint.

3. Upon delivery of the request, an arbitral panel shall be established.

4. Unless otherwise agreed by the Parties, an arbitral panel shall be established and perform its functions in accordance with the provisions of this Chapter.

Article 15.7. Composition of Arbitral Panels

1. The arbitral panel referred to in Article 15.6 (Request for an Arbitral Panel) shall consist of three (3) members.

2. Each Party shall appoint a member within thirty (30) days of the receipt of the request under Article 15.6 (Request for an Arbitral Panel).

3. If a Party fails to make such an appointment (hereinafter referred to as "the defaulting Party") within such period:
(a) the defaulting Party shall, within fifteen (15) days from the expiry of the time referred to in paragraph 2, select a member from the roster established under subparagraph (b) of Article 15.8 (Establishment of Roster) to serve as the member appointed by the defaulting Party;
(b) if the defaulting Party fails to select a member under subparagraph (a), a member shall be selected by lot drawn by the other Party from the individuals nominated by the defaulting Party pursuant to subparagraph (b) of Article 15.8 (Establishment of Roster), to serve as the member appointed by the defaulting Party.

4. The Parties shall jointly appoint the third member, who shall serve as the chair of the arbitral panel. If the Parties are unable to agree on the chair of the arbitral panel within thirty (30) days after the date on which the second member has been appointed, the chair shall be selected by lot from the roster established under subparagraph (a) of Article 15.8 (Establishment of Roster).

5. The date of establishment of the arbitral panel shall be the date on which the chair is appointed.

6. If a member of the arbitral panel appointed under this Article becomes unable to act, a successor shall be appointed in the same manner as prescribed for the appointment of the original member and the successor shall have all the powers and duties of the original member. In such a case, any time period applicable to the arbitral panel proceedings shall be suspended for a period beginning on the date when the original member becomes unable to act and ending on the date when the new member is appointed.

7. Any person appointed as a member of the arbitral panel shall have expertise or experience in law, international trade, other matters covered by this Agreement, or the resolution of disputes arising from international trade agreements. A member shall be chosen strictly on the bases of objectivity, integrity, reliability, sound judgment and independence, and shall not accept instructions from any Party. He or she shall conduct himself or herself on the same bases throughout the course of the arbitration proceedings. All members of the arbitral panel shall comply with the Rule of Conduct for panellists established under the Understanding of Rules and Procedures Governing the Settlement of Disputes, which is part of the WTO Agreement. If a Party believes that a member is in violation of the bases stated above, the Parties shall consult and if they agree, the member shall be removed and a new member shall be appointed in accordance with this Article. Additionally, the chair shall not be a citizen of, have his or her usual place of residence in the territory of, or be employed by, either Party.

Article 15.8. Establishment of Roster

The Parties shall establish within one (1) year of the date of entry into force of this Agreement and maintain: (a) a roster of five (5) individuals, by mutual agreement of the Parties, who are willing and able to serve as the chair of the arbitral panel referred to in paragraph 4 of Article 15.7 (Composition of Arbitral Panels); and
(b) a roster of at least ten (10) individuals, with each Party nominating at least five (5) individuals, who are willing and able to serve as members of the arbitral panel referred to in paragraph 3 of Article 15.7 (Composition of Arbitral Panels), who shall meet the criteria set out in paragraph 7 of Article 15.7 (Composition of Arbitral Panels). The Parties may, by mutual agreement, change or include new individuals on the roster established pursuant to subparagraph (a), whenever they consider it necessary to do so. Either Party may change or include new individuals on the roster established pursuant to subparagraph (b), whenever the Party considers it necessary to do so.

Article 15.9. Suspension and Termination of Proceedings

The Parties may agree to suspend, subject to such terms as the Parties may consider appropriate, or terminate the proceedings before an arbitral panel at any time by jointly notifying the chair to this effect.

Article 15.10. Proceedings of Arbitral Panels

1. Unless the Parties agree otherwise, the arbitral panel shall follow the model rules of procedure in Annex 15, which shall ensure:
(a) that an arbitral panel shall meet in closed session;
(b) a right to at least one hearing before the arbitral panel;
(c) an opportunity for each Party to provide initial and rebuttal submissions;
(d) that each Party's written submissions, written versions of its oral statement, and written response to a request or question from the arbitral panel may be made public after they are submitted, subject to subparagraph (f);
(e) a reasonable opportunity for each Party to submit comments on the initial report presented pursuant to paragraph 3 of Article 15.12 (Initial Report); and
(f) the protection of confidential information. 2. The arbitral panel may, after consulting the Parties, adopt additional rules of procedure not inconsistent with the model rules of procedure in Annex 15.

Article 15.11. Information and Technical Advice

1. Upon request of a Party, or on its own initiative, the arbitral panel may seek information and technical advice from any person or body that it deems appropriate. Any information and technical advice so obtained shall be made available to the Parties.

2. With respect to factual issues concerning a scientific or other technical matter raised by a Party, the arbitral panel may request advisory reports in writing from an expert or experts. The arbitral panel may, at the request of a Party or on its own initiative, select, in consultation with the Parties, scientific or technical experts who shall assist the arbitral panel during its proceedings, but who shall not have the right to vote in respect of any decision to be made by the arbitral panel.

Article 15.12. Initial Report

1. Unless the Parties otherwise agree, the arbitral panel shall base its report on the relevant provisions of this Agreement, on the submissions and arguments of the Parties, and on any information before it pursuant to Article 15.11 (Information and Technical Advice).

2. Unless the Parties otherwise agree, the arbitral panel shall, within ninety (90) days after the last member is selected, present to the Parties an initial report containing:
(a) findings of law and/or fact together with reasons;
(b) its determination as to the implementation, interpretation or application of this Agreement or whether the measure at issue is inconsistent with the obligations of this Agreement or whether a Party has otherwise failed to carry its obligations under this Agreement or whether the measure at issue causes nullification or impairment of any benefit accruing to a Party under Chapters 3 (Trade in Goods), 4 (Rules of Origin), 6 (Sanitary and Phytosanitary Measures), 7 (Technical Barriers to Trade) and 8 (Cross-Border Trade in Services) of this Agreement, or any other determination requested in the terms of reference; and (c) its recommendations for the resolution of the dispute.

3. The Parties may submit written comments on the initial report within fourteen (14) days of its presentation or such other period as the Parties may agree.

4. In case that such written comments by the Parties are received as provided for in paragraph 3, the arbitral panel, on its own initiative or at the request of a Party, may reconsider its report and make any further examination that it considers appropriate after considering such written comments.

Article 15.13. Final Report

1. The arbitral panel shall present to the Parties a final report covering the matters set out in paragraph 2 of Article 15.12 (Initial Report), within thirty (30) days of presentation of the initial report, unless the Parties otherwise agree.

2. The final report of the arbitral panel shall be made publicly available by the Parties within fifteen (15) days of its delivery, except that opinions expressed in such final report by any member of the arbitral panel shall be anonymous.

Article 15.14. Implementation of Final Report

1. The final report of an arbitral panel shall be binding on the Parties and shall not be subject to appeal.

2. On receipt of the final report of an arbitral panel, the Parties shall agree on:
(a) the means to resolve the dispute, which normally shall conform with the determinations or recommendations, if any, of the arbitral panel; and
(b) the reasonable period of time which is necessary in order to implement the means to resolve the dispute. If the Parties fail to agree on the reasonable period of time, a Party may request the original arbitral panel to determine the length of the reasonable period of time, in the light of the particular circumstances of the case. The determination of the arbitral panel shall be presented within fifteen (15) days from that request.

3. If, in its final report, the arbitral panel determines that a Party has not conformed with its obligations under this Agreement or that a Party's measure has caused nullification or impairment, the means to resolve the dispute shall, whenever possible, be to eliminate the non-conformity or the nullification or impairment.

Article 15.15. Non-implementation –compensation and Suspension of Benefits

1. If the Parties:

(a) are unable to agree on the means to resolve the dispute pursuant to subparagraph 2(a) of Article 15.14 (Implementation of Final Report) within thirty (30) days of issuance of the final report; or
(b) have agreed on the means to resolve the dispute pursuant to subparagraph 2(a) of Article 15.14 (Implementation of Final Report) and the Party complained against fails to implement the aforesaid means within thirty (30) days following the expiration of the reasonable period of time determined in accordance with subparagraph 2(b) of Article 15.14 (Implementation of Final Report), the Party complained against shall enter into negotiations with the complaining Party with a view to reaching a mutually satisfactory agreement on any necessary compensatory adjustment.

2. If no mutually satisfactory agreement on compensatory adjustment has been reached within twenty (20) days after the Parties have entered into negotiations on compensatory adjustment, or having agreed on compensatory adjustment, the complaining Party considers that the other Party has failed to observe the terms of such agreement, the complaining Party may at any time thereafter provide written notice to the Party complained against that it intends to suspend the application to that Party of benefits of equivalent effect. The notice shall specify the level of benefits that the complaining Party proposes to suspend. The complaining Party may begin suspending benefits thirty (30) days after the date when it provides notice to the Party complained against under this paragraph, or the date when the arbitral panel issues the report under paragraph 6, whichever is later.

3. Any suspension of benefits shall be restricted to benefits granted to the Party complained against under this Agreement.

4. In considering what benefits to suspend under paragraph 2:
(a) the complaining Party should first seek to suspend benefits in the same sector or sectors as that affected by the measure or other matter that the arbitral panel has found to be inconsistent with this Agreement or to have caused nullification or impairment; and
(b) the complaining Party may suspend benefits in other sectors if it considers that it is not practicable or effective to suspend benefits in the same sector.

5. The suspension of benefits shall be temporary and shall only be applied until such time as the measure found to be inconsistent with this Agreement, or to have caused nullification or impairment has been removed, or a mutually satisfactory solution is reached.

6. If the Party complained against considers that:
(a) the level of benefits that the complaining Party has proposed to be suspended is manifestly excessive; or (b) it has eliminated the non-conformity, nullification or impairment that the arbitral panel has found, it may request the original arbitral panel to determine the matter. The original arbitral panel shall present its determination to the Parties within thirty (30) days after it reconvenes. If the arbitral panel determines that the level of benefits proposed to be suspended is manifestly excessive, it shall determine the level of benefits it considers to be of equivalent effect.

7. If the arbitral panel cannot be reconvened with its original members, the procedures for appointment for the arbitral panel set out in Article 15.7 (Composition of Arbitral Panels) shall be applied.

Article 15.16. Official Language

1. All proceedings and all documents submitted to the arbitral panel shall be in the English language.

2. When an original document submitted to the arbitral panel by a Party is not in the English language, that Party shall translate the whole or such parts of the document that may be relevant or as requested by the panel or the other Party into the English language, and submit it with the original document at the same time.

Article 15.17. Expenses

1. Unless the Parties otherwise agree, the costs of the arbitral panel and other expenses associated with the conduct of its proceedings shall be borne in equal parts by the Parties.

2. Each Party shall bear its own expenses and legal costs in the arbitral proceedings.

Chapter 16. Exceptions

Article 16.1. Definitions

For the purposes of this Chapter: tax agreement means a convention for the avoidance of double taxation or other international taxation agreement or arrangement.

Article 16.2. General Exceptions

1. Article XX of GATT 1994 and its interpretive notes are incorporated into and made part of this Agreement, mutatis mutandis, for the purposes of Chapters 3 (Trade in Goods), 5 (Customs Procedures), 6 (Sanitary and Phytosanitary Measures), and 7 (Technical Barriers to Trade), 11 (Electronic Commerce) and 13 (Intellectual Property Cooperation). The Parties understand that the measures referred to in Article XX(b) of GATT 1994 include environmental measures necessary to protect human, animal, or plant life or health, and that Article XX(g) of GATT 1994 applies to measures relating to the conservation of living and non-living exhaustible natural resources.

2. Subparagraphs (a), (b) and (c) of Article XIV of GATS (including its footnotes) are incorporated into and made part of this Agreement, mutatis mutandis, for the purposes of Chapters 8 (Cross-Border Trade in Services), 9 (Investment), 11 (Electronic Commerce) and 13 (Intellectual Property Cooperation). The Parties understand that the measures referred to in Article XIV(b) of GATS include environmental measures necessary to protect human, animal, or plant life or health.

Article 16.3. Essential Security

Nothing in this Agreement shall be construed:
(a) to require a Party to furnish or allow to have access to any information, the disclosure of which it considers contrary to its essential security interests; or
(b) to preclude a Party from applying measures that it considers necessary for the fulfilment of its obligations with respect to the maintenance of international peace or security, or the protection of its own essential security interests. (29) 

Article 16.4. Taxation

1. Except as set out in this Article, nothing in this Agreement shall apply to taxation measures.

2. Nothing in this Agreement shall affect the rights and obligations of either Party under any tax agreement in force between the competent authorities of the Parties. In the event of any inconsistency between this Agreement and any such agreement, that agreement shall prevail to the extent of the inconsistency. In the case of such tax agreement in force between the competent authorities of the Parties, the competent authorities under that agreement shall have sole responsibility for determining whether any inconsistency exists between this Agreement and that agreement.

3. Notwithstanding paragraph 2, Article 3.3 (National Treatment) and such other provisions of this Agreement as are necessary to give effect to that Article shall apply to taxation measures to the same extent as does Article III of GATT 1994.

4. For greater certainty, subject to paragraph 2, Article 8.3 (National Treatment) and Article 9.5 (National Treatment) shall not be applied to the adoption or enforcement of any taxation measure aimed at ensuring the equitable or effective imposition or collection of taxes permitted by Article XIV(d) of GATS.

5. Articles 9.12 (Expropriation) and 9.16 (Settlement of Disputes between a Party and an Investor of the Other Party) shall apply to taxation measures to the extent that such taxation measures constitute expropriation as provided for therein30. An investor that seeks to invoke Article 9.12 (Expropriation) with respect to a taxation measure must first refer to the relevant authorities specified in Annex 16, at the time that it gives notice under Article 9.16 (Settlement of Disputes between a Party and an Investor of the Other Party), the issue of whether that taxation measure involves an expropriation. If the relevant authorities do not agree to consider the issue or, having agreed to consider it, fail to agree that the measure is not an expropriation within a period of six (6) months of such referral, the investor may submit its claim to arbitration under Article 9.16 (Settlement of Disputes between a Party and an Investor of the Other Party).

Article 16.5. Restrictions to Safeguard the Balance of Payments

1. For the purposes of Chapter 3 (Trade in Goods), the Parties shall endeavour to avoid the imposition of restrictive measures for balance of payments purposes.

2. Any such measure taken for trade in goods must be in accordance with Article XII of GATT 1994 and the Understanding on the Balance-of-Payments Provisions of the General Agreement on Tariffs and Trade 1994, which shall be incorporated into and made a part of this Agreement.

3. For the purposes of Chapters 8 (Cross-Border Trade in Services) and 9 (Investment), in the event of serious balance of payments and external financial difficulties or threat thereof, a Party may adopt or maintain restrictions on:
(a) payments or transfers related to investments; or (b) trade in services in respect of which it has obligations under Articles 8.3 (National Treatment) and 8.4 (Market Access), including on payments or transfers for transactions relating to such obligations. It is recognised that particular pressures on the balance of payments of a Party in the process of economic development may necessitate the use of restrictions to ensure, inter alia, the maintenance of a level of financial reserves adequate for the implementation of its programme of economic development.

4. The restrictions referred to in paragraph 3 shall:
(a) be consistent with the Articles of Agreement of the International Monetary Fund;
(b) avoid unnecessary damage to the commercial, economic and financial interests of the other Party;
(c) not exceed those necessary to deal with the circumstances described in paragraph 3;
(d) be temporary and be phased out progressively as the situation specified in paragraph 3 improves; and
(e) be applied on a non-discriminatory basis such that the other Party is treated no less favourably than any non-Party.

5. Any restrictions adopted or maintained under paragraph 3, or any changes therein, shall be promptly notified to the other Party.

6. The Party adopting any restrictions under paragraph 3 shall commence consultations with the other Party in order to review the restrictions adopted by it.

Chapter 17. Administration and Final Provisions

Article 17.1. Review on the Implementation of the Agreement

1. In addition to the provisions for consultations elsewhere in this Agreement, the Parties shall meet within a year of the date of entry into force of this Agreement to review the implementation of this Agreement; thereafter, subject to mutual agreement, the Parties may meet biennially or otherwise as appropriate.

2. Pursuant to paragraph 1, the Parties may:
(a) review the implementation and application of the provisions of this Agreement including the work of any committees and working groups established under this Agreement;
(b) establish and delegate responsibilities to any ad hoc or standing committees, working groups or expert groups to:
(i) assign them with tasks on specific matters;
(ii) study and recommend to the Parties any appropriate measures to resolve any issues arising from the implementation or application of any part of this Agreement; or
(iii) to consider, upon either Party's request, new issues not already dealt with by this Agreement; and
(c) consider any other matter that may affect the operation of this Agreement.

Article 17.2. Contact Points

1. Each Party shall designate a lead agency as specified in Annex 17 to serve as the contact point to facilitate communications between the Parties on any matter covered by this Agreement.

2. For the purposes of this Agreement, all communications or notifications to or by a Party shall be made through its contact point.

Article 17.3. Annexes and Appendices

The Annexes and Appendices to this Agreement shall constitute integral parts of this Agreement.

Article 17.4. Amendments

1. The Parties may agree on any amendment to this Agreement.

2. When so agreed, such an amendment under paragraph 1 shall enter into force and constitute an integral part of this Agreement after the Parties have exchanged written notification certifying that they have completed necessary internal legal procedures and on such date or dates as may be agreed between the Parties.

Article 17.5. Entry Into Force

This Agreement shall enter into force thirty (30) days after an exchange of written notifications, certifying the completion of the necessary legal procedures of each Party.

Article 17.6. Termination

Either Party may terminate this Agreement by written notification to the other Party and such termination shall take effect six (6) months after the date of the notification.

Conclusion

IN WITNESS WHEREOF the undersigned, being duly authorised thereto, have signed this Agreement DONE in duplicate in the English language, on the 7th day of November 2013, at Singapore.

FOR SINGAPORE FOR THE SEPARATE CUSTOMS TERRITORY OF TAIWAN, PENGHU, KINMEN AND MATSU MR CALVIN EU MR FA-DAH HSIEH TRADE REPRESENTATIVE REPRESENTATIVE SINGAPORE TRADE OFFICE IN TAIPEI REPRESENTATIVE OFFICE IN TAIPEI SINGAPORE