Taiwan Tax Update June 2023
Income Tax
- Ministry of Finance (“MOF”) announced draft amendments to Regulations Governing Assessment of Profit-seeking Enterprise Income Tax
- MOF announced amendments to Rules Governing Assessment of Application for Usage of Article 25 of the Income Tax Act by Foreign Profit-Seeking Enterprises (“Article 25 Assessment Rules”)
- MOF announced that profit-seeking enterprises opting to file a provisional income tax return can exclude CFC investment income when calculating taxable income for the first 6 months of the current tax year
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