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Proposed tax reform
Tax incentives and limitations prescribed under Article 39 of M&A Act applicable to horizontal spin-offs
Advertising fees paid by Taiwan corporate buyers to foreign online platform service providers are deemed Taiwan sourced income
Amendment to Articles 5-1 and 46-1 of the Tax Collection Act has passed third reading by the Legislative Yuan
Taxation of overtime wages as a result of implementation of five-day workweek
Due date for income tax return filing extended from May 31, 2017 to June 1, 2017
Application for pre-approval to allow double deduction of R&D expense for intellectual property rights under Statute for Industrial Innovation
Taiwan-Canada and Taiwan-Poland tax treaties became effective as of 1 January 2017
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