Taiwan Clarifies that Only Realized Foreign‑Exchange Gains or Losses are Reported in Tax Filings

Taiwan's Ministry of Finance has issued a notice clarifying that profit seeking enterprises in Taiwan must only report realized foreign exchange gains or losses in their tax filings.

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Profit-seeking enterprises should accurately report realized foreign exchange gains or losses in income tax returns.

The Datun Office, National Taxation Bureau of the Central Area, Ministry of Finance stated that, in response to frequent fluctuations in international exchange rates, profit-seeking enter…