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Company Compliance Requirements in Taiwan

29 Jul 2021

Understanding Taiwan’s Compliance Requirements A Company registered in Taiwan must be in compliance with Taiwan Regulations

Living in Taiwan

30 Jun 2021

Working in Taiwan as an expatriate can be a rewarding experience both professionally and culturally. This document is prepared to help expatriates understand their tax obligations in order to make the most of this experience and avoid the financial or legal trouble that could arise from either overpaying or falling short on their tax obligations.

Guide to Corporate Tax in Taiwan

30 Jun 2021

Corporations resident in Taiwan are subject to income tax on their worldwide income. A company is normally considered a resident of the place where its head office is located.

Taiwan’s VAT system

30 Jun 2021

Article 1 of the Value Added and Non-Value Added Business Tax Act states “business tax, in the form of valueadded or non-value-added tax, shall be levied upon the sale of goods and services within the territory of the R.O.C. as well as upon imported  goods.” Based on the above, value added tax (VAT) is charged on taxable transactions that take place in Republic of China (Taiwan). The fact that one party to the transaction may not be located in Taiwan is irrelevant for VAT purposes. 

Logistics Warehouses in Taiwan 2021

30 Jun 2021

Taiwan has undergone rapid development in the ecommerce market over recent years, and foreign ecommerce operators constantly knock on Taiwan’s door wanting to trade with Taiwanese residents via the internet. Most of these e-commerce operators have no permanent establishment in Taiwan.

Compulsory VAT Registration for Foreign E-commerce Operators

30 Jun 2021

Taiwan has undergone rapid development in the ecommerce market over recent years, and foreign ecommerce operators constantly knock on Taiwan’s door wanting to trade with Taiwanese residents via the internet. Most of these e-commerce operators have no permanent establishment in Taiwan.

Taiwan Transfer Pricing BEPS 2021

30 Jun 2021

International tax systems continues to evolve, aiming to tackle concerns over base erosion and profit shifting (BEPS) and perceived international tax avoidance techniques performed by high-profile multinationals. The OECD’s Action Plan and recommendations on BEPS have greatly influenced how Taiwan intends to shape its transfer pricing regime.

An Overview of Taiwan’s Transfer Pricing Regulations

30 Jun 2021

Article 1 of the Value Added and Non-Value Added Business Tax Act states

Key Features of Taiwan’s Transfer Pricing Regulations

30 Jun 2021

In addition to the Transfer Pricing Audit Regulations,the following two tax rulings play an important role in transfer pricing practice in Taiwan. 

Taiwan Real Estate

01 Jun 2021

Purchasing property is one of the biggest and most difficult investment decisions one can make, especially in a foreign country. The tax and legal systems that apply to property transactions differ from one jurisdiction to another, making it imperative that investors understand the local implications of any proposed transaction.