OrbitaxWithholding tax on dividends and earnings income
|Approved Changes|Taiwan
It has been reported that the Taiwanese legislature has amended the income tax law with regard to dividends and earnings income distributed to a foreign investor's fixed place of business in Taiwan (e.g. a branch). The amendments, which take effect from 2 June 2006, impose a withholding tax on such income at a rate of:
| - | 20% if the… |
