8.2.1. Corporate/Profit Taxes
A non-resident enterprise with a fixed place of business, agent, or other permanent establishment in Taiwan will be subject to corporate income tax or alternative minimum tax on their Taiwan sourced income in the same manner and at the same rates as for residents. See Sec. 8.1.
For non-resident enterprises with no fixed place of business, agent, or other permanent establishment in Taiwan, their Taiwan sourced income will generally be subject to withholding tax.