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Taiwan Tax News

Tax on capital gains from securities transactions approved

14 October 2012
Supreme Court Administrative Court rules on transfer pricing adjustment

25 July 2012
Tax on capital gains from securities and futures transactions – draft amendments

25 July 2012
Tax agreement between Switzerland and Taiwan – details

3 June 2012
Tax agreement between Germany and Taiwan – details

3 June 2012
Private Tax Agreement between Switzerland and Taiwan enters into force

4 March 2012
Tax agreement between India and Taiwan enters into force

15 September 2011
Tax agreement between Slovak Republic and Taiwan signed and enters into force

15 September 2011
Guidance on thin capitalization rules issued

14 August 2011
Thin capitalization rules introduced

30 March 2011
Tax agreement between Hungary and Taiwan enters into force

14 March 2011
Supreme Administrative Court rules fees paid from Taiwan for services performed offshore is Taiwan source income

6 September 2010
Treaty between Taiwan and Paraguay signed and enters into force

6 September 2010
CIT rate – proposed reduction to 17% passed by legislature

17 July 2010
CIT rate – proposed reduction to 17%

25 May 2010
Ministry of Finance issues Guidelines on eligibility for tax treaty benefits

23 March 2010
Treaty between Israel and Taiwan – details

23 March 2010
Cabinet approves corporate and individual income tax reduction for 2010

10 April 2009
Extension of loss carry-forward approved

16 March 2009
Tax reform proposals outlined by new tax administration

27 July 2008
Private ruling on source of income from service charges paid to foreign securities brokers

21 June 2008
Ruling on source of income from services

8 February 2008
Ruling on deemed profits of foreign companies – further information

4 November 2007
Corporation tax reduction on hold

1 October 2007
Entitlement of FII to treaty benefits scrutinized

29 July 2007
Ruling on foreign company's stock option plans issued

18 June 2007
Corporate and individual tax rates to be reduced

28 May 2007
Ruling on deemed profits of foreign companies

28 May 2007
OHQ tax exemption rules clarified

28 April 2007
Tax treatment of foreign permanent establishments clarified

24 March 2007
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