Taiwan Tax Update December 2022
Income Tax
- Ministry of Finance (“MOF”) announced updated Reference List of CFC Low-Tax Countries or Jurisdictions
Tax Incentives
- Executive Yuan passed draft amendments to Article 10-2 of Statute for Industrial Innovation
- Ministry of Defense and Ministry of Finance enacted Regulation Granting Additional Tax Deduction for Paid Leave Given to Employees Recalled as Reservists (“Regulation”)
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