On August 8, 2012, Taiwan’s President Ma Ying-jeou approved amendments to the Income Tax Act and the Alternative Minimum Tax (“AMT”) Act to introduce taxation rules for capital gains from trading in securities. The amendments, which came into effect on January 1, 2013, were further changed on June 25, 2013.


Jay Lo,Tax Partner , +886 (0)2 2789 0887 Ext. 314