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5.1. Tax Base for Resident Entities

The corporate income tax base for resident enterprises in Taiwan is the worldwide income of the business. The tax is payable by every person, including corporations, partnerships, and sole proprietorships, which carry on a trade, profession, or business in Taiwan. Effective 1 January 2018, the business income of partnerships is no longer subject to profit tax but is instead directly attributed to the partners. Subsidiaries of foreign companies in Taiwan are subject to the same tax base.