Taiwan Tax News

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Tax agreement between Taiwan and Thailand signed

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Tax agreement between Germany and Taiwan enters into force

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Tax agreement between Taiwan and South Africa – TNTA explains procedure to apply for lower withholding tax rate on dividends from South Africa

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Tax on capital gains from securities transactions approved

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Industrial Development Bureau provides guidelines on R&D investment tax credit documentation

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Taipei National Tax Administration statement on ineligibility of overpaid foreign tax as credit against Taiwan tax payable

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Tax on capital gains from securities and futures transactions – draft amendments

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Supreme Court Administrative Court rules on transfer pricing adjustment

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Tax agreement between Switzerland and Taiwan – details

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Tax agreement between Germany and Taiwan – details

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Private Tax Agreement between Switzerland and Taiwan enters into force

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Tax agreement between Slovak Republic and Taiwan signed and enters into force

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Tax agreement between India and Taiwan enters into force

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Guidance on thin capitalization rules issued

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Thin capitalization rules introduced

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Tax agreement between Hungary and Taiwan enters into force

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Supreme Administrative Court rules fees paid from Taiwan for services performed offshore is Taiwan source income

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Treaty between Taiwan and Paraguay signed and enters into force

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CIT rate – proposed reduction to 17% passed by legislature

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CIT rate – proposed reduction to 17%

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Ministry of Finance issues Guidelines on eligibility for tax treaty benefits

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Treaty between Israel and Taiwan – details

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Cabinet approves corporate and individual income tax reduction for 2010

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Extension of loss carry-forward approved

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Tax reform proposals outlined by new tax administration

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Private ruling on source of income from service charges paid to foreign securities brokers

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Ruling on source of income from services

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Ruling on deemed profits of foreign companies – further information

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Corporation tax reduction on hold

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Entitlement of FII to treaty benefits scrutinized

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