Taiwan's Ministry of Finance (MOF) has published a ruling, on 11 January 2007, clarifying the tax treatment and tax filing requirements of a foreign enterprise with a permanent establishment (PE) in Taiwan. Details of the ruling are summarized below:
(a) If the PE has a fixed place of business such as a management office, a branch or a factory or a business agent as described in Article 10 of the Taiwanese Income Tax Act, the following will be applicable:
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