Taiwan Tax Authority Taking Lenient Approach to Recognizing Residence Certificates for Tax Treaty Benefits

Taiwan's Ministry of Finance has issued a notice that the tax authority is taking a lenient approach to recognizing residence certificates issued by a tax treaty partner for persons claiming tax treaty benefits, including claims for tax reductions or exemptions.

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Leniency measures for recognizing the Certificate of Residence issued by Taiwan's treaty partners

The Ministry of Finance states that the tax collection authority would leniently recognize the Certificate of Residence issued …