Taiwan's Ministry of Finance has issued a notice concerning the need to include trading gains from trading FX options in taxable income. --- Companies' trading gains from trading FX options need to be included in taxable income of profit-seeking enterprise and taxed National Taxation Bureau of Northern Area (NTBNA), Ministry of Finance stated that profit-seeking enterprises engaged in the business of export and import usually sign contracts of foreign exchange (FX) options with financial institutions to avoid the risks from the fluctuations of FX rate. In accordance with Paragraph 2, Article 24-2 of the Income Tax Act, the provisions of...