Taiwan's Ministry of Finance has issued a notice on an extension of the limitation period to apply for tax treaty (agreement) benefits. Previously, foreign taxpayers could apply to Taiwan tax authorities for the application of relevant tax treaty benefits within 5 years from the tax payment date, either through withholding tax or by filing a tax return and making tax payment in accordance with Taiwan's domestic laws. With effect from 10 April 2025, the limitation period is extended to within 10 years from the tax payment date. It is also explained that in cases where the prior 5-year limitation period...