[Taxation] Principles for Determining Income from Sources in the ROC Regulated in Article 8 of Income Tax Act (3)
2010-01-26 15:04:14
13. Comprehensive service rendered by foreign corporations within the territory of the ROC refers to those services concerning various businesses simultaneously (e.g. service combining use of patent, service performance and equipment rental). Tax co...(more)
[Taxation] Principles for Determining Income from Sources in the ROC Regulated in Article 8 of Income Tax Act (2)
2010-01-22 11:03:08
6. “Rental obtained from lease of property situated within the territory of the ROC” stated in Item 5 Article 8 of the Act refers to rental obtained from lease of property within the territory of the ROC as follows:
(1) Real estate: House or l...(more)
[Taxation] Principles for Determining Income from Sources in the ROC Regulated in Article 8 of Income Tax Act (1)
2010-01-19 10:01:44
1. The principles are made for determining the income from sources in the ROC regulated in Article 8 of Income Tax Act (hereinafter called as the “Act”).
2. “Dividends distributed by companies incorporated and registered in accordance with t...(more)
[Investment] Government Response to ECCT Suggestions (2008-2009)
2010-01-15 13:15:59
Government Response to ECCT suggestions on various topics:
Asset Management:
Cancellation of ceiling amount on the raising of onshore funds and lowering of the minimum amount from NT$600 million to NT$300 million.
Automotive Industry:
1. Lowering...(more)
[Taxation] Tax Rebate Rules Eased for Bonded Factory Waste Materials
2010-01-11 11:16:53
To meet the practical operating and management needs in customs, the Ministry of Finance (MOF) has revised the Regulation Governing Customs Bonded Factories so that, in the future, when bonded factories are unable to withdraw all of the scraps and wa...(more)
[Life] Taiwan and China to Establish Counterpart Travel Offices
2010-01-08 14:12:27
Under the conditions of the "Cross-Strait Agreement on Travel to Taiwan by Mainland Residents" that was signed in June last year, the Taiwan Strait Tourism Association (for the Taiwan side) and the Cross-Straits Tourism Exchange Association (for the ...(more)
[Investment] 90-Day Visa-Free Stays for New Zealanders
2010-01-04 10:07:06
The period of visa-free stays in Taiwan for citizens of New Zealand has been extended to 90 days, up from the original 30, effective November 30. The Ministry of Foreign Affairs (MOFA), which announced the extension recently, expects it to help bring...(more)
[Life] One-day Tour of Lugang Cultural Ancient Remains
2009-12-30 11:18:45
In 17th century, Dutchmen occupied Taiwan and made Lugang as the important export port of Taiwan commodity. In Qing Dynasty (1784 A.D.), Lugang was assigned to be the only harbor that can transport commodity with Quanzhou harbor in Mainland China, so...(more)
[Taxation] Tax Treaty between Israel and Taiwan
2009-12-28 15:20:09
Tax Treaty between Israel and Taiwan was signed on Dec 24 2009 and will take effect on Jan 1 2010. It is the 17th tax treaty between Taiwan and foreign countries. The treaty will prevent double taxation, deter tax evasion and ensure the equal treatme...(more)
[Taxation] Taiwan Entity without Permanent Establishment in Mainland shall be Exempt from Business Income Tax in Mainland
2009-12-25 11:27:15
In case Taiwan signs tax treaty with China in future, the Taiwan entity, without permanent establishment in Mainland, undertaking construction job under contract or providing technical services shall be exempt from business income tax in Mainland as ...(more)