Taiwan's Ministry of Finance has published a notice on filing research & development expenditures as tax credits. --- Corporations Filing Research & Development Expenditures as Tax Credits Shall Comply with the Relevant Regulations The National Taxation Bureau of the Northern Area (NTBNA), MOF, stated that, in order to encourage companies to invest in R&D and achieve industry upgrade, corporations that have not violated the regulations of environment protection, labor or security & hygiene of food in a severe way for three years, may file research & development expenditures (hereinafter called R&D expenditures) as tax credits. In particular, the R&D expenditures...