; or (2) to limit any authority conferred under any law of the United States, unless specifically provided for in this title. 209. 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). 210. United States treatment of double taxation matters with respect to Taiwan (a) Findings Congress makes the following findings: (1) The United States addresses issues with respect to double taxation with foreign countries by entering into bilateral income tax conventions (known as tax treaties) with such countries, subject to the advice and consent of the Senate to ratification pursuant to article II of the Constitution. (2) The United States has entered into more than sixty such tax treaties, which facilitate economic activity, strengthen bilateral cooperation, and benefit United States workers, businesses, and other United States taxpayers. (3) Due to Taiwan’s unique status, the United States is unable to enter into an article II tax treaty with Taiwan, necessitating an agreement to address issues with respect to double taxation. (b) Statement of policy It is the policy of the United States to— (1) provide for additional bilateral tax relief with respect to Taiwan, beyond that provided for in section 894A of the Internal Revenue Code of 1986 (as added by the United States-Taiwan Expedited Double-Tax Relief Act ), only after entry into force of an Agreement, as provided for in section 205, and only in a