OrbitaxMinistry of Finance issues Guidelines on eligibility for tax treaty benefits
|Treaty Development|Taiwan
The Ministry of Finance (MOF) issued the Assessment Rules on the Eligibility for Income Tax Treaty Benefits (Guidelines) on 7 January 2010. The Guidelines are effective from the date of issuance and replace the Assessment Criteria for Eligibility for Income Tax Treaty Benefits.
The Guidelines provide guidance on the applicability of Taiwan's tax treaties and enable…
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