Taiwan Ministry of Finance Clarifies Inclusion of Dividend Income from Shares of Foreign Companies Listed in Taiwan

Taiwan's Ministry of Finance has issued a notice explaining that where a Taiwanese company receives dividend income from shares in foreign companies approved to be listed and traded in Taiwan, the dividend income must be included in the Taiwanese company's taxable income.

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Dividends Received by Domestic Profit-Seeking Enterprises from Foreign Companies Approved to List Shares for Trading in the R.O.C. Must Be Included in Taxable Income

The National Taxation Bureau of Taipei, Ministry …