Taiwan Tax
Applying for an Advance Ruling under Article 4 of the Income Tax Act
Understanding Taiwan’s Tax Regulations
Contents
Taiwanese resident corporations are subject to income tax on their worldwide income. Non-resident corporations, by contrast, are subject to income tax only on income derived from sources within
Taiwan, generally through a branch, agent, or other taxable presence.
Advance Ruling under Article 4 of the Income Tax Act
Applying for an Advance Ruling under Article 4 of the Income Tax Act