401K double taxation

If I am retired in Taiwan, and I get my withdrawal or distributions from a US 401K, would I get doubly taxed by US and TW? I know US would tax, but this is not Taiwan-based income.

I will also retire back from US to Taiwan. I am a dual citizen.

I plan to rollover my 401K accounts to IRA In Vanguard or Fidelity and leave them there. After I am 59 1/2, I will withdraw money regularly and have it sent to my US bank account without penalty. I will pay my US tax for this money. As I bring this money to Taiwan, there will be no Taiwan tax since this is not earned nor interest/dividend.

I will be also careful not to keep more than $10,000 US dollars in Taiwan at any given time, so I do not need to file for FATCA requirement. If you are US person (Citizen or green card), you may want to check out the requirement for FATCA.

Gravedig.
There seems to be inconsistency at the tax office when determining taxable income from a US W2. Since we don’t have a totalization agreement or a tax treaty, digging was in order to get a clear answer. I was reading through Article 14 of the Income Tax Act. Specifically, I wanted to know why sometimes 401(k) deferral is included in gross and sometimes it isn’t. Under tw tax law, it shouldn’t be excluded and is Category 1 income. When you receive your distribution, “The retirement pay…(does) not including the…receipt of the savings made by said person from taxable income of his or her salary every year…and the interest accrued from the savings…” With this wording, it implies that 401(k)/IRA distributions are treated similarly to a Roth IRA. This is good news if you plan on staying here; its not so good if you plan on retiring elsewhere.
https://www.dot.gov.tw/Eng/singlehtml/en_273?cntId=dot_202007160001_273

How did the tax office treat your box 12 and 14 of your W2? Did they use box 1 or 3 for income?

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