Taiwan's Ministry of Finance has issued a notice on the income tax withholding requirements for income paid to individuals who have moved their residence outside of Taiwan. --- For individuals who reside overseas and have been moved out of a registered residence in the Republic of China, the tax withholder shall withhold the income tax payable in accordance with prescribed withholding rates for non-residents. For individuals not residing within the territory of the Republic of China （hereinafter referred to as non-residents） but who have earned income within the territory of the Republic of China, the tax withholder shall withhold the...