Taiwan's Ministry of Finance has issued a notice to clarify the levy of securities transactions tax where a company buys back its shares for transfer to its employees. --- When a company assigns or transfers its own treasury stock to its employees, it shall be subject to a securities transaction tax. The National Taxation Bureau of the Central Area, M.O.F. said that shares bought back by the issuing company and transferred to its employees by a specific number of shares with a transfer process that is within the scope of the trading securities shall be subject to a securities tax...