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 Sources in Mainland China Must File Individual Income Tax Returns to Avoid Penalties
The National Taxat…