Taiwan's Ministry of Finance (MOF) has published guidance to clarify that the deemed taxable income provisions contained in Paragraph 1, Article 25 of the Income Tax Act do not apply in respect of labor dispatch services and, as such, tax must be withheld at a rate of 20% on the total contract price when making payments. The provisions include that when a non-resident is engaged in certain business activities deriving income from Taiwan, and the costs and expenses are difficult to calculate,…