Taiwan Tax Update November 2020
Tax Incentives
- Ministry of Economic Affairs announced draft amendment to Act for Development of Biotech and Pharmaceuticals Industry
- Ministry of Economic Affairs and Ministry of Finance announced amendment to Regulations Governing the Application of Tax Credits for Corporate or Limited Partnership R&D Expenditures
Income Tax Act
- Ministry of Finance announced Switzerland being added as one of the countries eligible for effective information exchange of Country-by-Country Report (“CbCR”) for fiscal years beginning after January 1, 2019
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