INTRODUCTION
Taiwan is an island nation located off mainland China, with a central geographical position relative to east and south east China. It has a well developed industrial tech and R&D sector and ranks as one of the easiest countries to do business in. Political issues aside, Taiwan has been increasing economic ties with mainland China and can be seen as an attractive entry point into China. Taiwan's tax and business systems are based on civil law and it has some of the lowest corporate tax rates in Asia