Taiwan's Ministry of Finance has issued a notice on foreign companies applying to adopt the net profit ratio and domestic profit contribution ratio to calculate taxable income and withholding tax before obtaining remuneration for services or business profits from sources in Taiwan.
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Before Obtaining Remuneration for Services or Business Profits from Sources in the R.O.C., Foreign Profit-Seeking Enterprises May Apply for the Adoption of Net Profit Ratio and Domestic Profit Contribution …