Taiwan Tax News

Ministry of Finance issues Guidelines on eligibility for tax treaty benefits

23 March 2010

Treaty between Israel and Taiwan – details

23 March 2010

Cabinet approves corporate and individual income tax reduction for 2010

10 April 2009

Extension of loss carry-forward approved

16 March 2009

Tax reform proposals outlined by new tax administration

27 July 2008

Private ruling on source of income from service charges paid to foreign securities brokers

21 June 2008

Ruling on source of income from services

8 February 2008

Ruling on deemed profits of foreign companies – further information

4 November 2007

Corporation tax reduction on hold

1 October 2007

Entitlement of FII to treaty benefits scrutinized

29 July 2007

Ruling on foreign company's stock option plans issued

18 June 2007

Corporate and individual tax rates to be reduced

28 May 2007

Ruling on deemed profits of foreign companies

28 May 2007

OHQ tax exemption rules clarified

28 April 2007

Tax treatment of foreign permanent establishments clarified

24 March 2007

Treaties with the United States and Canada considered

15 January 2007

Withholding tax on dividends and earnings income

11 July 2006

The first-time income tax treaty between Denmark and Taiwan, concluded between the Danish Trade Organization's Taipei Office and the Taipei representative office in Denmark on 30 August 2005, entered into force on 23 December 2005. The treaty generally applies from 1 January 2006. Further details will be reported subsequently.

16 March 2006

The first-time income tax treaty and protocol between Belgium and Taiwan, signed between the Taipei Representative Office in Belgium and the Belgian Trade Association in Taipei on 13 October 2004, entered into force on 14 December 2005. The treaty generally applies from 1 January 2006.

19 February 2006

On 27 October 2005 the first-time income tax agreement between Denmark and Taiwan, which was concluded between the Danish Trade Organization's Taipei Office and the Taipei representative office in Denmark on 30 August 2005, was submitted to the Danish parliament for approval. The agreement will not apply to the Faroer Islands and Greenland. Further details will be reported subsequently.

6 December 2005

As of 29 June 2005 negotiations between Germany and Taiwan regarding the conclusion of a first-time tax treaty are still ongoing. The first round of negotiations was held in December 2003.

3 August 2005

The first-time income tax agreement and annex between Taiwan and Sweden, signed on 8 June 2001, entered into force on 24 November 2004. The agreement generally applies from 1 January 2005.

19 January 2005