Taiwan's Ministry of Finance has issued a notice to clarify the calculation of Controlled Foreign Company (CFC) current-year earnings, including when determining whether the TWD 7 million de minimis exemption applies. It clarifies that while enterprises can legally deduct investment income (or losses) derived from invested entities located in non-low-tax jurisdictions, they are strictly prohibited from deducting investment income (or losses) derived from invested entities in low-tax jurisdic…