Authorization of subsequent tax agreements relative to Taiwan

(a) In general Subsequent to the enactment of approval legislation and implementing legislation pursuant to section 207— (1) the term “tax agreement” in section 203(a) shall be treated as including any tax agreement relative to Taiwan which supplements or supersedes the Agreement to which such approval legislation and implementing legislation relates, and (2) the term “Agreement” shall be treated as including such tax agreement. (b) Requirements, etc., to apply separately The provisions of this title (including section 204) shall be applied separately with respect to each tax agreement referred to in subsection (a).