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Taiwan Clarifies Return Requirements for Individuals Working in Mainland China

|Approved Changes|Taiwan
Taiwan

Taiwan’s Ministry of Finance has issued a notice clarifying that the salary income of a dispatched employee derived from rendering services in Mainland China must be reported in the employee's annual income tax return and taxed accordingly. Tax paid in Mainland China on the salary income may be credited against the income tax payable.

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Taxpayers Receiving Salary Income Derived from Sour…