Taiwan's Ministry of Finance has issued a notice on the application of the CFC rules to aliens meeting residency requirements.
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Aliens Meeting Residency Requirements in 2023 Shall Take Note of Individual CFC Rules
National Taxation Bureau of the Southern Area, Ministry of Finance (hereinafter "The Bureau") indicated that any alien who stays in the R.O.C. for 183 days or more in taxable year 2023 is regarded as a resident in accordance with the Article 7 of the Income Tax Act. When fil…