Taiwan Tax Update May 2023

Tax incentives for foreign special professionals in Taiwan require first-time residency, approved expertise, and limited prior residency.

Tax Incentives

  • Ministry of Economic Affairs announced draft implementation rules under Article 10-2 of Statute for Industrial Innovation covering “Investment Tax Credit of Corporations for Expenditure Incurred in Forward-looking Innovative R&D and Equipment used in Advanced Manufacturing Process” 

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Rosamund Fan

Rosamund Fan

Partner, PwC Taiwan

Tel: +886 2 2729 6666, x26077

Li-Li Chou

Li-Li Chou

Partner, PwC Taiwan

Tel: +886 2 2729 6666, x26566

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