Taiwan's Ministry of Economic Affairs recently announced amendments to the regulations for the development of SMEs, including certain incentives. Key points include: The scope of SMEs is expanded to include limited partnerships; The scope of expenses qualifying for the investment tax credit (deduction) for R&D is expanded to include "talent training expenditures" for R&D activities; The super deduction for hiring additional employees under the age of 24 and above the age of 65 is increased from 150% to 200%; and The super deduction for salary increases is increased from 130% to 175%. The amendments are effective retroactively from 1 January...