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Taiwan Tax News

Taiwan Extends Reduced Securities Transaction Tax on Day Trading
Apr 18, 2018
Taiwan Clarifies Transfer Pricing Disclosure and Documentation Thresholds for Companies Operating Less than a Full Year
Apr 05, 2018
Taiwan Clarifies VAT Requirements for Domestic Businesses on E-Service Supplies from Non-Resident Suppliers
Mar 16, 2018
Taiwan to Extend Reduced Securities Transaction Tax on Day Trading
Feb 05, 2018
Taiwan Clarifies Dividend Withholding Tax Increase
Jan 31, 2018
Taiwan Statute of Industrial Innovation Amendments Provide Increased Incentives
Jan 24, 2018
Taiwan Approves Tax Reform Increasing Corporate Tax Rate and Abolishing Imputation Tax System
Jan 23, 2018
Taiwan Increases Dividends Withholding Tax to 21%
Jan 12, 2018
Taiwan Looking to Negotiate Tax Treaty with the U.S.
Jan 09, 2018
Taiwan Non-Resident Withholding Tax and Individual Income Tax for 2018
Jan 08, 2018
Taiwan to Subject Digital Sales by Foreign Companies to Corporate Tax
Jan 02, 2018
Taiwan Issues Thresholds for CbC Report and Master File
Dec 27, 2017
Tax Treaty between the Czech Republic and Taiwan Signed
Dec 14, 2017
Multiple Countries Committed to Joining BEPS Inclusive Framework
Dec 07, 2017
Taiwan Announces Adoption of Master File, Local File, and CbC Report Requirements
Nov 16, 2017
Taiwan Parliament Approves Legislation to Attract Foreign Professionals
Nov 15, 2017
Taiwan Executive Yuan Approves Draft Tax Reform
Oct 18, 2017
Taiwan Notice on Implementation of CFC Rules
Oct 10, 2017
Taiwan Notice on Deduction of Head Office and Regional Headquarter Management Expenses
Sep 22, 2017
Tax Treaty between South Korea and Taiwan under Negotiation
Sep 21, 2017
Taiwan's Draft Tax Reform includes Abolishing Imputation Tax System and Increasing Corporate Tax Rate and Dividend Withholding Tax Rate
Sep 07, 2017
Update - Taiwan CbC Report, Master File, and Local File Documentation Requirements
Aug 30, 2017
Taiwan Publishes Notice on Services to Overseas Related Parties and Transfer Pricing Rules
Aug 09, 2017
Taiwan Consulting on CbC, Master File, and Local File Documentation Requirements
Aug 04, 2017
Taiwan Enacts Amendments for the Exchange of Information
Jun 16, 2017
Taiwan Issues Clarification on Securities Transaction Tax Obligations
May 23, 2017
Taiwan Legislation to Attract Foreign Professionals
Apr 25, 2017
Taiwan Clarifies VAT Registration Obligation for Suppliers of Cross-Border Electronic Services from 1 May
Apr 24, 2017
Taiwan Reduces Securities Transaction Tax on Day Trading
Apr 17, 2017
Taiwan Notice on R&D Tax Credit Incentive for 2016
Apr 10, 2017
Taiwan VAT on Cross Border Electronic Services to Apply from 1 May
Mar 24, 2017
Taiwan Clarifies Tax Treatment of Interest and Penalties
Mar 16, 2017
Taiwan Clarifies VAT Refund Eligibility for Foreign Entities Engaged in Temporary Business Activities in Taiwan
Mar 15, 2017
Taiwan Clarifies Tax Overpaid under Treaty not Deductible
Mar 01, 2017
Swiss Tax Treaties with Anti-Abuse Provisions
Feb 08, 2017
Taiwan to Negotiate Tax Treaty with South Korea
Jan 11, 2017
Tax Treaty between Poland and Taiwan has Entered into Force
Jan 05, 2017
Update - Tax Treaty between Poland and Taiwan in Force
Jan 03, 2017
Taiwan Amendments for VAT on Cross-Border Electronic Services Enacted
Dec 30, 2016
Tax Treaty between Canada and Taiwan has Entered into Force
Dec 27, 2016
Taiwan Individual Income Tax Brackets for 2017
Dec 19, 2016
Taiwan's Legislative Yuan Approves Legislation to Require Foreign E-Service Suppliers to Register for VAT
Dec 16, 2016
Taiwan Extends Securities Transaction Tax Exemption for Bank Debentures and Corporate Bonds
Dec 14, 2016
Tax Treaty between Poland and Taiwan Signed
Oct 26, 2016
Taiwan's Executive Yuan Approves Draft Legislation to Require Foreign E-Service Suppliers to Register for VAT
Sep 29, 2016
Taiwan Adopts CFC and Place of Effective Management Rules
Jul 25, 2016
Taiwan to Require Foreign E-Service Suppliers to Register for VAT
Jun 29, 2016
Tax Agreement between Japan and Taiwan has Entered into force
Jun 20, 2016
Taiwan Government Proposes CFC Rules
May 10, 2016
Update - Tax Agreement between Italy and Taiwan in Force
Feb 29, 2016
Tax Agreement Signed and in-Force
Feb 17, 2016
Taiwan Publishes Guidance on Simplified APA Application Procedures
Feb 05, 2016
Update - Tax Arrangement between Canada and Taiwan
Jan 22, 2016
Tax Agreement between Canada and Taiwan Signed
Jan 20, 2016
Taiwan Extends Reduced Stock Index Futures Transaction Tax
Jan 11, 2016
Update - Tax Agreement between Japan and Taiwan
Jan 08, 2016
Tax Treaty between Brunei and Taiwan under Negotiation
Dec 31, 2015
Tax Agreement between Japan and Taiwan Signed
Dec 02, 2015
Taiwan Repeals Capital Gains Tax on Share Trading
Nov 19, 2015
Taiwan Considering Changes Concerning the Digital Economy and Transfer Pricing Documentation
Sep 10, 2015
Negotiations for Tax Agreement between Japan and Taiwan Concluded
Sep 08, 2015
Tax Agreement between China and Taiwan Signed
Aug 28, 2015
Taiwan's Ruling Party Proposes Change to Securities Transactions Taxation
Aug 25, 2015
Taiwan Introduces 12% Contribution Rate for Non-Residents Operating in Free Trade Zones
Aug 05, 2015
Tax Arrangement between China and Taiwan may be Signed by the End of the Year
Jun 26, 2015
Tax Treaty between Nigeria and Taiwan to be Negotiated
Jun 09, 2015
Taiwan Approves New Tax Regime on Gains from Property Sales
Jun 08, 2015
Italy Approves the Negotiation of a Tax Treaty with Taiwan
May 01, 2015
Tax Treaty between the Czech Republic and Taiwan to be Negotiated
Apr 13, 2015
Taiwan's Amended Transfer Pricing Assessment Rules
Apr 09, 2015
Taiwan Considering Consolidation of Housing and Property Taxes Including an Increased Rate for Non-Residents
Feb 19, 2015
Taiwan Clarifies Deductibility of Interest Expense
Feb 02, 2015
New Top Individual Income Tax Rate and Bracket Applies in Taiwan in 2015
Jan 23, 2015
Tax Treaty between Ireland and Taiwan Under Negotiation
Jan 14, 2015
Taiwan Issues Press Release on the Impact on The Implementation of the 50% Imputation Tax Credit
Jan 07, 2015
Tax Agreement between Austria and Taiwan has Entered into Force
Jan 05, 2015
Possible Delay or Cancelation of Taiwan Capital Gains Tax on Share Trading
Dec 08, 2014
China and Taiwan Conclude Negotiations for a Tax Arrangement
Nov 19, 2014
Tax Treaty between Canada and Taiwan to be Signed
Nov 18, 2014
Taiwan Corporate Tax Incentive for Increased Wages Proposed
Oct 10, 2014
Tax Treaty Between Luxembourg and Taiwan has Entered into Force
Aug 11, 2014
Tax Agreement between Austria and Taiwan Signed
Jul 21, 2014
Luxembourg's Parliament Approves Tax Agreement With Taiwan
Jul 14, 2014
Tax Treaty between Taiwan and Kiribati has Entered into Force
Jul 08, 2014
Increased Business Taxes for Financial and Insurance Services in Taiwan
Mar 20, 2014
Amendment to tax on gains from share transfer
Jul 29, 2013
New anti-avoidance rules proposed
Jun 24, 2013
Pilot economic free zone proposed
Jun 24, 2013
Tax agreement between Luxembourg and Taiwan – details
Jun 24, 2013
Tax agreement between Luxembourg and Taiwan signed
Mar 25, 2013
Tax agreement between Taiwan and Thailand enters into force
Mar 25, 2013
Tax agreement between Taiwan and Thailand signed
Feb 10, 2013
Tax agreement between Germany and Taiwan enters into force
Feb 09, 2013
Tax agreement between Taiwan and South Africa – TNTA explains procedure to apply for lower withholding tax rate on dividends from South Africa
Oct 23, 2012
Tax on capital gains from securities transactions approved
Oct 14, 2012
Taipei National Tax Administration statement on ineligibility of overpaid foreign tax as credit against Taiwan tax payable
Oct 14, 2012
Industrial Development Bureau provides guidelines on R&D investment tax credit documentation
Oct 14, 2012
Supreme Court Administrative Court rules on transfer pricing adjustment
Jul 25, 2012
Tax on capital gains from securities and futures transactions – draft amendments
Jul 25, 2012
Tax agreement between Germany and Taiwan – details
Jun 03, 2012
Tax agreement between Switzerland and Taiwan – details
Jun 03, 2012
Private Tax Agreement between Switzerland and Taiwan enters into force
Mar 04, 2012
Tax agreement between India and Taiwan enters into force
Sep 15, 2011
Tax agreement between Slovak Republic and Taiwan signed and enters into force
Sep 15, 2011
Guidance on thin capitalization rules issued
Aug 14, 2011
Thin capitalization rules introduced
Mar 30, 2011
Tax agreement between Hungary and Taiwan enters into force
Mar 14, 2011
Supreme Administrative Court rules fees paid from Taiwan for services performed offshore is Taiwan source income
Sep 06, 2010
Treaty between Taiwan and Paraguay signed and enters into force
Sep 06, 2010
CIT rate – proposed reduction to 17% passed by legislature
Jul 17, 2010
CIT rate – proposed reduction to 17%
May 25, 2010
Treaty between Israel and Taiwan – details
Mar 23, 2010
Ministry of Finance issues Guidelines on eligibility for tax treaty benefits
Mar 23, 2010
Cabinet approves corporate and individual income tax reduction for 2010
Apr 10, 2009
Extension of loss carry-forward approved
Mar 16, 2009
Tax reform proposals outlined by new tax administration
Jul 27, 2008
Private ruling on source of income from service charges paid to foreign securities brokers
Jun 21, 2008
Ruling on source of income from services
Feb 08, 2008
Ruling on deemed profits of foreign companies – further information
Nov 04, 2007
Corporation tax reduction on hold
Oct 01, 2007
Entitlement of FII to treaty benefits scrutinized
Jul 29, 2007
Ruling on foreign company's stock option plans issued
Jun 18, 2007
Ruling on deemed profits of foreign companies
May 28, 2007
Corporate and individual tax rates to be reduced
May 28, 2007
OHQ tax exemption rules clarified
Apr 28, 2007
Tax treatment of foreign permanent establishments clarified
Mar 24, 2007
Treaties with the United States and Canada considered
Jan 15, 2007
Withholding tax on dividends and earnings income
Jul 11, 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.
Mar 16, 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.
Feb 19, 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.
Dec 06, 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.
Aug 03, 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.
Jan 19, 2005