Taiwan Notice on Relaxed Taxation Rules for CFC Profits from Invested Enterprises in Non-Low-Tax Jurisdictions Recognized Under the Equity Method

The Taiwan Ministry of Finance has issued a notice on relaxed taxation rules for CFC profits from invested enterprises in non-low-tax jurisdictions recognized under the equity method.

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Relaxation of taxation rules for CFCs' profits from invested enterprises in non-low-tax jurisdictions recognized under the equity method

The Controlled Foreign Company (CFC) system was officially launched in 2023. To facilitate the promotion of the CFC system, the Ministry of Finance has referred to out…