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Taiwan Tax Update December 2020

  • Ministry of Finance (“MOF”) issued tax ruling stipulating that costs and expenses associated with tax exempt COVID-19 subsidies, allowances, incentives, or compensations (“subsidies”) received by profit-seeking enterprises are fully tax deductible
  • Taiwan-Czech tax treaty to come into force on January 1, 2021
  • Taiwan and Saudi Arabia signed Taiwan-Saudi tax treaty on December 2, 2020

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