Taiwan Tax Update February 2017

  • Application for pre-approval to allow double deduction of R&D expense for intellectual property rights under Statute for Industrial Innovation
  • Amendment to “Fixed Assets Depreciation Table” (Tax Ruling No.10604512060)
  • New VAT regime on cross-border B2C electronic service will come into force in May 2017
  • Clarification of Article 33 of the BTA regarding applicability of Tax Ruling No. 780276657 (Tax Ruling No. 10500706630)

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