Taiwan's Ministry of Finance has issued a notice on the withholding regulations for the distribution of dividends to a non-resident. --- Withholding regulations for company distributing dividends to a non-resident The National Taxation Bureau of the Northern Area (NTBNA), Ministry of Finance, indicates that, in the case of dividends distributed by a company to an individual not residing in the territory of the Republic of China or a profit-seeking enterprise having its head office outside the territory of the Republic of China, the tax withholder involved shall withhold tax payable at the time of payment as per the prescribed tax...