Taiwan Tax Update February 2022

Income Tax Act

  • Executive Yuan announced on January 14, 2022 that the Controlled Foreign Company (CFC) Rules for profit-seeking enterprises and individuals will come into force from January 1, 2023
  • Ministry of Finance announced definition of “Qualifying Shares” under Joint Property Tax System 2.0 on January 25, 2022

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Rosamund Fan

Rosamund Fan

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Li-Li Chou

Partner, PwC Taiwan

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