Taiwan's Ministry of Finance has issued a notice on the tax obligations of foreigners in respect of remuneration received from overseas employers for labor services performed in Taiwan. The notice clarifies that when a foreigner stays in Taiwan for more than 90 days in a taxable year, remuneration received from overseas employers for labor services performed in Taiwan, such as business activities, market surveys, technical services, management services, etc., is considered Taiwan-source income. In such cases, an income tax return must be filed, and the foreigner is liable to pay tax. In case of an under-declaration or omission or failure...