Taiwan Tax News
Cabinet approves corporate and individual income tax reduction for 2010
10 April 2009
Extension of loss carry-forward approved
16 March 2009
Tax reform proposals outlined by new tax administration
27 July 2008
Private ruling on source of income from service charges paid to foreign securities brokers
21 June 2008
Ruling on source of income from services
8 February 2008
Ruling on deemed profits of foreign companies – further information
4 November 2007
Corporation tax reduction on hold
1 October 2007
Entitlement of FII to treaty benefits scrutinized
29 July 2007
Ruling on foreign company's stock option plans issued
18 June 2007
Corporate and individual tax rates to be reduced
28 May 2007
Ruling on deemed profits of foreign companies
28 May 2007
OHQ tax exemption rules clarified
28 April 2007
Tax treatment of foreign permanent establishments clarified
24 March 2007
Treaties with the United States and Canada considered
15 January 2007
Withholding tax on dividends and earnings income
11 July 2006
The first-time income tax treaty between Denmark and Taiwan, concluded between the Danish Trade Organization's Taipei Office and the Taipei representative office in Denmark on 30 August 2005, entered into force on 23 December 2005. The treaty generally applies from 1 January 2006. Further details will be reported subsequently.
16 March 2006
The first-time income tax treaty and protocol between Belgium and Taiwan, signed between the Taipei Representative Office in Belgium and the Belgian Trade Association in Taipei on 13 October 2004, entered into force on 14 December 2005. The treaty generally applies from 1 January 2006.
19 February 2006
On 27 October 2005 the first-time income tax agreement between Denmark and Taiwan, which was concluded between the Danish Trade Organization's Taipei Office and the Taipei representative office in Denmark on 30 August 2005, was submitted to the Danish parliament for approval. The agreement will not apply to the Faroer Islands and Greenland. Further details will be reported subsequently.
6 December 2005
As of 29 June 2005 negotiations between Germany and Taiwan regarding the conclusion of a first-time tax treaty are still ongoing. The first round of negotiations was held in December 2003.
3 August 2005
The first-time income tax agreement and annex between Taiwan and Sweden, signed on 8 June 2001, entered into force on 24 November 2004. The agreement generally applies from 1 January 2005.
19 January 2005