Taiwan's Ministry of Finance has issued a notice on the withholding regulations for the distribution of dividends to a non-resident.
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Withholding regulations for company distributing dividends to a non-resident
The National Taxation Bureau of the Northern Area (NTBNA), Ministry of Finance, indicates that, in the case of dividends distributed by a company to an individual not residing in the territory of the Republic of China or a profit-seeking enterprise having its head office outside…