It has been reported that the Ministry of Finance issued a Ruling (Tai-Tsai-Shui 09604503990) on 27 February 2007 clarifying the tax treatment of stock option plans provided by a foreign company to employees in Taiwan. The Ruling applies from 1 January 2007 and its contents are summarized below.
The Ruling covers the situations where a foreign company's Taiwan-based employees receive stock options through the foreign company's employees stock option plan. The Rul…